149Certificate evidence

149 Certificate evidence (1) A certificate signed by the Commissioner that states any of the following matters is admissible in proceedings under a taxation law: (a) the person named in the certificate: (i) is liable to pay tax; or (ii) was liable to pay tax on a day specified in the certificate; or (iii) paid tax on a day specified in the certificate; (b) notice of a decision, determination or assessment was issued to a person named in the certificate, or the person's agent, on the day specified in the certificate; (c) the amount of tax, interest or penalty tax 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) a document specified in the certificate was served on a person named in the certificate on a day specified in the certificate; (e) a person named in the certificate was, or was not, on a date specified in the certificate, registered or licensed as required by a specified taxation law; (f) a person named in the certificate had, or had not, complied with a specified requirement under a taxation law; (g) a return 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 document specified in the certificate: (i) was not received by the Commissioner on a day specified in the certificate; or (ii) was not received by the Commissioner at all;

Taxation Administration Act 2007 70 (i) a person named in the certificate is, or was, an authorised officer on the date specified in the certificate. (2) In the absence of evidence to the contrary, a certificate is proof of the matters stated in the certificate. Division 5 Regulations