30
In forceCertificate evidence
Part 5Assessments
30 Certificate evidence
(1)
A certificate signed by the Chief Commissioner that states the total amount of premiums of all insurers subject to contribution in a specified financial year is admissible in proceedings under this Act and, in the absence of evidence to the contrary, proof of that fact.
(2)
This section does not limit any provision of the Taxation Administration Act 1996.
This Act’s bill:Explanatory memorandumSecond reading speech
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