Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) A certificate signed by the Commissioner that states any of the following matters is admissible in proceedings under a taxation law:
(a) the person named in the certificate:
(i) is liable to pay tax; or
(ii) was liable to pay tax on a day specified in the certificate; or
(iii) paid tax on a day specified in the certificate;
(b) notice of a decision, determination or assessment was issued to a person named in the certificate, or the person's agent, on the day specified in the certificate;
(c) the amount of tax, interest or penalty tax specified in the certificate is payable by a person named in the certificate or has been paid in whole or in part by or on behalf of a person so named;
(d) a document specified in the certificate was served on a person named in the certificate on a day specified in the certificate;
(e) a person named in the certificate was, or was not, on a date specified in the certificate, registered or licensed as required by a specified taxation law;
(f) a person named in the certificate had, or had not, complied with a specified requirement under a taxation law;
(g) a return required by a taxation law has been, or has not been, lodged by or on behalf of a person named in the certificate on or as at a day specified in the certificate;
(h) a document specified in the certificate:
(i) was not received by the Commissioner on a day specified in the certificate; or
(ii) was not received by the Commissioner at all;
(i) a person named in the certificate is, or was, an authorised officer on the date specified in the certificate.
(2) In the absence of evidence to the contrary, a certificate is proof of the matters stated in the certificate.