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Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑105 Certificate of amount payable is105‑105 Certificate of amount payable is prima facie evidence
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105‑105 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 an *indirect tax law (whether to or by the Commissioner) is prima facie evidence: (a) that the amount is payable from that time; and (b) that the particulars stated in the certificate are correct.