SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART III - 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.

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History

Reg 15 amended by SR No 87 of 1995, by substituting para (b), effective 16 June 1994.

Reg 15 substituted by SR No 193 of 1994, effective 16 June 1994. Reg 15 formerly read:

Reg 15 amended by SR No 100 of 1970.

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