Commonwealth Numbered Regulations

1994 No. 194 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) - REG 2

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.".