Taxation Administration Regulations 2017

PART 2 - GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)  

Division 2 - Prosecutions and offences  

SECTION 7   CERTIFICATES - FAILURE TO COMPLY WITH REQUIREMENTS OF TAXATION LAWS  

7(1)    
In a prosecution of a person for an offence against subsection 8C(1) , 8D(1) or 8D(2) of the Act in relation to the refusal or failure of the person to comply with a requirement made under or pursuant to a taxation law, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that the person, in the circumstances stated in the certificate, refused or failed, as the case may be, to do a matter or thing mentioned in subsection 8C(1) , 8D(1) or 8D(2) is prima facie evidence of the facts stated in the certificate.

7(2)    
In any proceedings, a document purporting to be a certificate given in accordance with this section and signed by a person authorised to sign the certificate is, unless the contrary is proved, taken to be such a certificate and to have been duly given.




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