15ACertification by Commissioner of copies of, and extracts from, documents

#### 15A Certification by Commissioner of copies of, and extracts from, documents (1) Where a document is obtained pursuant to a taxation law, the Commissioner may certify a copy of the document to be a true copy. (2) Where, pursuant to a taxation law, a copy is made of a document, the Commissioner may certify the copy to be a true copy. (3) Where a document is obtained pursuant to a taxation law, the Commissioner may certify an extract taken from the document to be a true extract. (4) Where, pursuant to a taxation law, an extract is taken from a document, the Commissioner may certify the extract to be a true extract. (5) Subject to subsection (6), a document purporting to be a copy or extract certified under subsection (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original. (6) Subsection (5) does not apply in relation to a document if: (a) in the case of proceedings for an offence—evidence is adduced that the document is not a true copy or a true extract; or (b) in any other case—it is proved that the document is not a true copy or a true extract. (7) Where: (a) pursuant to a taxation law, a copy (in this section referred to as the primary copy) is made of, or an extract (in this section referred to as the primary extract) is taken from, a document (in this section referred to as the original document); and (b) pursuant to subsection (2) or (4), the Commissioner has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document; the Commissioner may: (c) certify a copy of the primary copy or primary extract to be a true copy; or (d) certify an extract taken from the primary copy or primary extract to be a true extract. (8) Subject to subsection (9), a document purporting to be: (a) a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or (b) an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document; shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document. (9) Subsection (8) does not apply in relation to a document if: (a) in the case of proceedings for an offence, evidence is adduced that: (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or (b) in any other case, it is proved that: (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document. (12) This section applies in relation to the Tax Agent Services Act 2009 as if references in this section to the Commissioner were references to the Chair of the Tax Practitioners Board.