Commonwealth Consolidated Regulations

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TAXATION ADMINISTRATION REGULATIONS 1976 - REG 12

Certificates of failure to give information

         (1)   In any proceedings against a person for failing or neglecting duly to comply with a requirement of the Commissioner under section 14I of the Act, being a requirement that that person give the Commissioner information, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that the person failed or neglected to give the Commissioner that information in accordance with the requirement is prima facie evidence of the facts stated in the certificate.

         (2)   The Commissioner, a Second Commissioner or a Deputy Commissioner may, by instrument under his hand, authorize a person to sign certificates of a kind that the Commissioner, a Second Commissioner or a Deputy Commissioner as the case may be, is authorized to sign under subregulation (1).

         (3)   Where the Commissioner, a Second Commissioner or a Deputy Commissioner has, by instrument in force under subregulation (2), authorized a person to sign certificates under subregulation (1), a reference in this regulation to a certificate under subregulation (1) signed by the Commissioner, a Second Commissioner or a Deputy Commissioner as the case may be, shall be read as including a reference to a certificate of that kind signed by a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, as the case may be.

         (4)   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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