Taxation Administration Amendment Regulations 2000 (No. 1) (73 of 2000)

Schedule 1   Amendments commencing on gazettal

[12]   Subregulation 15 (1)

substitute

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.