SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
PART III
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PROCEEDINGS FOR RECOVERY OF TAX AND PENALTIES
REGULATION 15
15
EVIDENTIARY CERTIFICATES
In an action against a person for the recovery of tax, a certificate signed by the Commissioner certifying that:
(a) the person named in the certificate is liable to pay tax; and
(b) an assessment of tax payable by the person was made against the person; and
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was served on the person; and
(e) the amount referred to in the certificate is, at the date of the certificate, a debt in respect of tax due by the person to the Commonwealth; is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.
In an action against a person for the recovery of tax, a certificate signed by the Commissioner certifying that:
(a) the person named in the certificate is liable to pay tax; and
(b) an assessment of tax payable by the person was made against the person; and
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was served on the person; and
(e) the amount referred to in the certificate is, at the date of the certificate, a debt in respect of tax due by the person to the Commonwealth; is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.
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