Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 5

         (1)   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.

         (2)   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.