sec.139Evidentiary certificates about returns

sec.139 Evidentiary certificates about returns

In a proceeding under this Act, or another Act prescribed under a regulation, a certificate signed by the general manager is evidence of any of the following matters stated in the certificate— that the authority had, or had not, allowed a stated person an additional stated period to give the authority a return for a stated return period; that a stated person had, or had not, given to the authority a return for a stated return period on or before a stated date. Unless the contrary is proved, a document purporting to be a certificate under subsection (1) is taken to be a certificate under that subsection. In this section— stated means stated in the certificate. (sec.139-ssec.1) In a proceeding under this Act, or another Act prescribed under a regulation, a certificate signed by the general manager is evidence of any of the following matters stated in the certificate— that the authority had, or had not, allowed a stated person an additional stated period to give the authority a return for a stated return period; that a stated person had, or had not, given to the authority a return for a stated return period on or before a stated date. (sec.139-ssec.2) Unless the contrary is proved, a document purporting to be a certificate under subsection (1) is taken to be a certificate under that subsection. (sec.139-ssec.3) In this section— stated means stated in the certificate.

• (a) that the authority had, or had not, allowed a stated person an additional stated period to give the authority a return for a stated return period;
• (b) that a stated person had, or had not, given to the authority a return for a stated return period on or before a stated date.