TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 255 - General rules about collection and recovery  

Subdivision 255-C - Recovery proceedings  

Operative provisions

SECTION 255-45   EVIDENTIARY CERTIFICATE  

255-45(1)  
A certificate:


(a) stating one or more of the matters covered by subsection (2) or (3); and


(b) signed by the Commissioner, a *Second Commissioner or a *Deputy Commissioner;

is prima facie evidence of the matter or matters in a proceeding to recover an amount of a *tax-related liability.

255-45(2)  
A certificate may state:


(a) that a person named in the certificate has a *tax-related liability; or


(b) that an *assessment relating to a tax-related liability has been made, or is taken to have been made, under a *taxation law; or


(c) that notice of an assessment, or any other notice required to be served on a person in respect of an amount of a tax-related liability, was, or is taken to have been, served on the person under a *taxation law; or


(d) that the particulars of a notice covered by paragraph (c) are as stated in the certificate; or


(e) that a sum specified in the certificate is, as at the date specified in the certificate, a debt due and payable by a person to the Commonwealth.

255-45(3)  


A certificate may state:


(a) that a *foreign revenue claim for an amount specified in the certificate has been made by the competent authority under the relevant international agreement; or


(b) that the relevant requirements of the relevant international agreement have been complied with in relation to the foreign revenue claim; or


(c) that the claim was registered under Division 263 on the date specified in the certificate; or


(d) that, as at the date of the certificate, the Commissioner has or has not received advice from the competent authority under the relevant international agreement about the reduction or discharge of an amount to be recovered under the claim; or


(e) that the particulars of any reduction or discharge of an amount to be recovered under the claim are as specified in the certificate.




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