5Certificates—failure to comply with requirements of taxation laws

5 Certificates—failure to comply with requirements of taxation laws

(1) In a prosecution of a person for an offence against section 8C or subsection 8D(1) or (2) of the Act in relation to the refusal or failure of the person to comply with a requirement made under or pursuant to a taxation law, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that the person, in the circumstances stated in the certificate, refused or failed, as the case may be: (a) to furnish a return or any information to the Commissioner or another person; (b) to lodge an instrument with the Commissioner or another person for assessment; (c) to cause an instrument to be duly stamped; (d) to notify the Commissioner or another person of a matter or thing; (e) to produce a book, paper, record or other document to the Commissioner or another person; (f) to attend before the Commissioner or another person; or (g) when attending before the Commissioner or another person: (i) to answer a question asked of the person; (ii) to produce a book, paper, record or other document; or (iii) to take on oath or make an affirmation; is evidence of the facts stated in the certificate. (2) In any proceedings, a document purporting to be a certificate given in accordance with this regulation and signed by a person authorized to sign the certificate shall, unless the contrary is proved, be deemed to be such a certificate and to have been duly given.