A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 3 - False statements etc  

Subdivision D - Procedural matters  

SECTION 183   Evidentiary effect of Secretary ' s certificate  

183(1)    

For the purposes of paragraph 178(1)(b) , a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.

183(2)    
The certificate may specify:

(a) the person to whom an amount of family assistance has been paid, or who has obtained a fee reduction amount because of an act, a failure or an omission for which the person or another person has been convicted of an offence against section 177 ; and

(b) the amount paid or obtained; and

(c) the act, failure or omission that caused the amount to be paid or obtained.