120Certificate evidence

#### 120 Certificate evidence 120 Certificate evidence > A certificate signed by the Chief Commissioner that states any of the following matters is admissible in proceedings under a taxation law and, in the absence of evidence to the contrary, is proof of the matters stated in the certificate— > > > (a) the person named in the certificate is liable to pay tax, > > > (b) an assessment of tax has been made in relation to circumstances specified in the certificate, > > > (c) notice of an assessment was issued to a person named in the certificate, or the person’s agent, on the day specified in the certificate, > > > (d) the amount of tax, a penalty or interest specified in the certificate is payable by a person named in the certificate or has been paid in whole or in part by or on behalf of a person so named, > > > (e) a document specified in the certificate was posted to, delivered to, or served personally on, a person named in the certificate on a day specified in the certificate, > > > (f) a person named in the certificate is, or is not, registered or licensed as required by the relevant taxation law, > > > (g) a return or statement required by a taxation law has been, or has not been, lodged by or on behalf of a person named in the certificate on or as at a day specified in the certificate, > > > (h) a person named in the certificate is, or was, an authorised officer on the date specified in the certificate.