TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]
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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