Taxation Administration Act 2001
sec.131Evidentiary certificates
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sec.131 Evidentiary certificates
A certificate purporting to be signed by the commissioner stating any of the following matters is evidence of the matter— on a stated date— a stated person was liable to pay, or paid, a stated amount; or a stated notice was published in a stated way; or a stated person made, gave or executed a stated document; or an assessment was made and the details of the assessment; or a stated document was given to a stated person in a stated way; or a stated document or information was not received by a stated person; or a stated person had or had not done a stated thing required to be done under a tax law; or a stated person was or was not registered or approved under a tax law; or a stated person was an investigator; a stated person is authorised to conduct a stated proceeding for the commissioner; a stated document is a copy of, or part of, another document.
- (a) on a stated date— (i) a stated person was liable to pay, or paid, a stated amount; or (ii) a stated notice was published in a stated way; or (iii) a stated person made, gave or executed a stated document; or (iv) an assessment was made and the details of the assessment; or (v) a stated document was given to a stated person in a stated way; or (vi) a stated document or information was not received by a stated person; or (vii) a stated person had or had not done a stated thing required to be done under a tax law; or (viii) a stated person was or was not registered or approved under a tax law; or (ix) a stated person was an investigator;
- (i) a stated person was liable to pay, or paid, a stated amount; or
- (ii) a stated notice was published in a stated way; or
- (iii) a stated person made, gave or executed a stated document; or
- (iv) an assessment was made and the details of the assessment; or
- (v) a stated document was given to a stated person in a stated way; or
- (vi) a stated document or information was not received by a stated person; or
- (vii) a stated person had or had not done a stated thing required to be done under a tax law; or
- (viii) a stated person was or was not registered or approved under a tax law; or
- (ix) a stated person was an investigator;
- (b) a stated person is authorised to conduct a stated proceeding for the commissioner;
- (c) a stated document is a copy of, or part of, another document.
- (i) a stated person was liable to pay, or paid, a stated amount; or
- (ii) a stated notice was published in a stated way; or
- (iii) a stated person made, gave or executed a stated document; or
- (iv) an assessment was made and the details of the assessment; or