72Certificate of Commissioner as to service of notice of assessment etc

72 Certificate of Commissioner as to service of notice of assessment etc

In an action against a person for the recovery of tax, a certificate in writing signed by the Commissioner, a Second Commissioner or the Deputy Commissioner from whose office the notice of assessment was issued certifying that:

(a) the person named in the certificate is a taxpayer;

(b) an assessment of tax or of further tax was duly made against him;

(c) the particulars of the assessment are as stated in the certificate;

(d) notice of the assessment was duly served on him; and

(e) the sum named in the certificate was, at the date of the certificate, due by him to the Queen on behalf of the Commonwealth in respect of tax;