136Certificate evidence

136 Certificate evidence A certificate signed by the commissioner that states any of the following matters is admissible in a proceeding under a tax 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;

Division 11.5A Revenue measures—deferral, exemption and rebate schemes (d) the amount of tax, penalty tax 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 tax law; (g) a return or statement required by a tax 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.