Certification by State taxation officer of copies of, and extracts from, documents
13K Certification by State taxation officer of copies of, and extracts from, documents
Where a document is obtained pursuant to a State tax law, a State taxation officer may certify a copy of the document to be a true copy.
Where, pursuant to a State tax law, a copy is made of a document, a State taxation officer may certify the copy to be a true copy.
Where a document is obtained pursuant to a State tax law, a State taxation officer may certify an extract taken from the document to be a true extract.
Where, pursuant to a State tax law, an extract is taken from a document, a State taxation officer may certify the extract to be a true extract.
Subject to subsection (6), a document purporting to be a copy or extract certified under subsection (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original.
Subsection (5) does not apply in relation to a document if:
in the case of proceedings for an offence—evidence is adduced that the document is not a true copy or a true extract; or
in any other case—it is proved that the document is not a true copy or a true extract.
Where:
pursuant to a State tax law, a copy (in this section referred to as the primary copy) is made of, or an extract (in this section referred to as the primary extract) is taken from, a document (in this section referred to as the original document); and
pursuant to subsection (2) or (4), a State taxation officer has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document;
a State taxation officer may:
certify a copy of the primary copy or primary extract to be a true copy; or
certify an extract taken from the primary copy or primary extract to be a true extract.
Subject to subsection (9), a document purporting to be:
a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or
an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document;
shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document.
Subsection (8) does not apply in relation to a document if:
in the case of proceedings for an offence, evidence is adduced that:
the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or
the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or
in any other case, it is proved that:
the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or
the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document.
This Act’s bill:Second reading speech
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