A New Tax System (Family Assistance) (Administration) Act 1999
PART 6
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PROVISIONS RELATING TO INFORMATION
Division 3
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False statements etc
Subdivision D
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Procedural matters
SECTION 183
Evidentiary effect of Secretary
'
s certificate
183(1)
For the purposes of paragraph 178(1)(b) , a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.
183(2)
The certificate may specify:
(a) the person to whom an amount of family assistance has been paid, or who has obtained a fee reduction amount because of an act, a failure or an omission for which the person or another person has been convicted of an offence against section 177 ; and
(b) the amount paid or obtained; and
(c) the act, failure or omission that caused the amount to be paid or obtained.
For the purposes of paragraph 178(1)(b) , a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.
View history note
Hide history note183(2)
The certificate may specify:
(a) the person to whom an amount of family assistance has been paid, or who has obtained a fee reduction amount because of an act, a failure or an omission for which the person or another person has been convicted of an offence against section 177 ; and
(b) the amount paid or obtained; and
(c) the act, failure or omission that caused the amount to be paid or obtained.