Certificate evidence
128 Certificate evidence
A certificate signed by the Commissioner that states any of the following matters is admissible in proceedings under a taxation law and, in the absence of evidence to the contrary, is proof of the matters stated in the certificate—
that the person named in the certificate is liable to pay tax;
that an assessment of tax has been made in relation to circumstances specified in the certificate;
that the amount of tax, a penalty or interest specified in the certificate is payable by a person named in the certificate or has been paid in whole or in part by or on behalf of a person so named;
S. 128(ca) inserted by No. 103/1998 s. 30.
that an amount of tax or interest specified in the certificate is payable by a person specified in the certificate in accordance with a special arrangement approved under section 39;
that a document specified in the certificate was posted to, delivered to, or served personally on, a person named in the certificate on a day specified in the certificate;
that a person named in the certificate is, or is not, registered or licensed as required by the relevant taxation law;
that a return or statement required by a taxation law has been, or has not been, lodged by or on behalf of a person named in the certificate on or as at a day specified in the certificate;
that a person named in the certificate is, or was, an authorised officer on the date specified in the certificate.
S. 129 substituted by No. 88/2005 s. 114.
This Act’s bill:Second reading speech
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