CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
60Certificate of amount payable is prima facie evidence
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##### 60 Certificate of amount payable is prima facie evidence
The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under the GST law (whether to or by the Commissioner) is prima facie evidence:
(a) that the amount is payable from that time; and
(b) the particulars stated in the certificate are correct.