s 131

Evidentiary certificates

In force

A certificate purporting to be signed by the commissioner stating any of the following matters is evidence of the matter—

(a)

on a stated date—

(i)

a stated person was liable to pay, or paid, a stated amount; or

(ii)

a stated notice was published in a stated way; or

(iii)

a stated person made, gave or executed a stated document; or

(iv)

an assessment was made and the details of the assessment; or

(v)

a stated document was given to a stated person in a stated way; or

(vi)

a stated document or information was not received by a stated person; or

(vii)

a stated person had or had not done a stated thing required to be done under a tax law; or

(viii)

a stated person was or was not registered or approved under a tax law; or

(ix)

a stated person was an investigator;

(b)

a stated person is authorised to conduct a stated proceeding for the commissioner;

(c)

a stated document is a copy of, or part of, another document.

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