137Evidence of previous convictions

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