24Evidence

24 Evidence

(1)  A certificate signed by the Commissioner stating that a rebate was paid to a person named in the certificate on a specified date is admissible in legal proceedings as evidence of the payment.

(2)  A copy of a notice issued by the Commissioner imposing a penalty under this Act is admissible in legal proceedings as evidence of the imposition of the penalty.

(3)  A copy of a notice issued by the Commissioner requiring the payment or repayment of a specified amount is admissible in legal proceedings as evidence –

(a) that the requirement was made; and

(b) that the amount specified in the notice was outstanding at the date of the notice.