73Certificate of Commissioner as to amount of tax due

73 Certificate of Commissioner as to amount of tax due

For the purposes of these Regulations or in any action or proceeding in any Court on a security lodged in pursuance of these Regulations, a certificate in writing signed by the Commissioner, a Second Commissioner or the Deputy Commissioner in whose office the security was lodged certifying that:

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

(b) that a demand was made upon the person for payment of the amount stated in the certificate and that the demand was not complied with or was only partly complied with to the extent stated in the certificate; and

(c) that the conditions of a certificate of registration that had been issued to the person had not been complied with;