30Certificate as to non-furnishing of return

30. A certificate signed by—

(a) the Commissioner;

(b) the Assistant Commissioner; or

(c) the Deputy Commissioner at whose office the Return is by these Regulations required to be furnished,

stating that the Return mentioned in the certificate has not been received by any officer authorized by the Commissioner to receive the Return, shall be primâ facie evidence of the matter stated.

Certified copies or extracts.

31. A writing, certified by the Commissioner, the Assistant Commissioner, or any Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document, or writing of any nature whatsoever in the custody of the Commissioner or of any officer of the Commissioner, shall for all purposes be primâ facie evidence of the original of which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.

Service of notices.

32. Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last-known place of business or abode in Australia, and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been received by the addressee.

Institution of prosecutions.