In a prosecution of a person for an offence against section 8C or subsection 8D(1) or (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:

(a) to furnish a return or any information to the Commissioner or another person;

(b) to lodge an instrument with the Commissioner or another person for assessment;

(c) to cause an instrument to be duly stamped;

(d) to notify the Commissioner or another person of a matter or thing;

(e) to produce a book, paper, record or other document to the Commissioner or another person;

(f) to attend before the Commissioner or another person; or

(g) when attending before the Commissioner or another person:

(i) to answer a question asked of the person;

(ii) to produce a book, paper, record or other document; or

(iii) to take on oath or make an affirmation;

is evidence of the facts stated in the certificate.

In any proceedings, a document purporting to be a certificate given in accordance with this regulation and signed by a person authorized to sign the certificate shall, unless the contrary is proved, be deemed to be such a certificate and to have been duly given.


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