20Certificate by Commissioner as to payment of, or exemption from, tax or previous tax

#### 20 Certificate by Commissioner as to payment of, or exemption from, tax or previous tax (1) Where tax or previous tax has been paid in respect of any shorn wool or arrangements have been made to the satisfaction of the Commissioner for payment of the tax or previous tax payable in respect of any shorn wool, the Commissioner may give a certificate stating that that payment has, or that those arrangements have, been so made. (2) The Commissioner may give a certificate in respect of skin wool stating that the wool is exempt from tax. (3) Where it appears to the Commissioner that a certificate given under this section should not have been given, he may, by notice in writing, require the person in possession of the certificate to produce the certificate to him. (4) Where a notice is given under subsection (3) in respect of a certificate, then, subject to the effect of any other certificate and to subsection (5), this Act applies in respect of the wool to which the certificate relates as if the certificate had not been given. (5) Nothing in subsection (4) prejudicially affects a person who has acted in good faith in reliance on a certificate in respect of which a notice is given under subsection (3).