SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1994 NO. 194 

SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1994 NO. 194 
- TABLE OF PROVISIONS

1.  Amendment  
2.   New regulations 18 and 19  


1994 No. 194 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 1
1. Amendment


  1.1 The Sales Tax Assessment Regulations are amended as set out in these
Regulations.
(NOTE:  These Regulations commence on gazettal: see Acts Interpretation Act
1901, s. 48.)


1994 No. 194 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 2
2.  New regulations 18 and 19


  2.1 After regulation 17, insert:

Evidentiary certificates
  "18. In an action against a person for the recovery of sales tax, a
certificate signed by the Commissioner certifying that:
  (a) the person named in the certificate is liable to pay sales tax; and
  (b) an assessment of sales tax payable by the person was made against the
person in respect of the year set out in the certificate; 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 sales tax due by the person to the
Commonwealth;
is, in the absence of contrary evidence, sufficient evidence of the facts
stated in the certificate.

Evidence by affidavit
  "19. In an action for the recovery of sales tax:
  (a) a person may give evidence by affidavit; and
  (b) the court may require the person to attend before it:
    (i) to be cross-examined on the evidence; or
    (ii) to give other evidence in relation to the action.".


- NOTES


1994 No. 194*1* SALES TAX ASSESSMENT REGULATIONS*2* (AMENDMENT)

- Dated 9 June 1994


*1* Notified in the Commonwealth of Australia Gazette on 16 June 1994.
*2* 1992 No. 365.