102Certificate evidence

### 102 Certificate evidence > A certificate signed by the 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) that the person named in the certificate is liable to pay tax; > > > > > (b) that an assessment of tax has been made in relation to circumstances specified in the certificate; > > > > > (c) that 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; > > > > > (d) that 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; > > > > > (e) that a person named in the certificate is, or is not, registered or licensed as required by the relevant taxation law; > > > > > (f) that 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; > > > > > (g) that a person named in the certificate is, or was, an authorised officer on the date specified in the certificate.