23Evidence

##### 23 Evidence (1) For the purposes of this Act, a certificate signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and stating that an amount of company tax specified in the certificate is due and payable by a company and that, on a date specified in the certificate, that company tax remained unpaid, is conclusive evidence of the matters stated in the certificate except in proceedings under Part IVC of the Taxation Administration Act 1953 in relation to an assessment in respect of that company tax. (2) A document purporting to be a certificate referred to in subsection (1) shall, unless the contrary is established, be taken to be such a certificate. (3) A reference in subsection (1) to company tax due and payable by a company and remaining unpaid at a particular time includes a reference to notional company tax applicable in relation to a company at a particular time in accordance with subsection 15(11).