ACTIn ForceAct
Taxation Administration Act 1999
137Evidence of previous convictions
Start here
Get a plain-English read of 137
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1999.
137 Evidence of previous convictions
In a proceeding for an offence for which, under this Act, a person is
liable for a heavier penalty if the person has committed previous
offences of a relevant kind, a certificate of the commissioner setting
out the facts that the commissioner considers relevant in relation to
any such convictions of the person is evidence of the matters stated
in the certificate and of the facts on which they are based.
Division 11.5A Revenue measures—deferral,
exemption and rebate schemes