53
CurrentMinister’s certificate
Part 6Miscellaneous
53 Minister’s certificate
(1)
The Minister may issue a certificate stating that—
(a)
State tax is not payable under section 51 in relation to something; or
(b)
the payment of an amount has been waived under section 52.
(2)
A certificate purporting to be issued under subsection (1) is evidence of the things stated in it.
This Act’s bill:Explanatory memorandum
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