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

Schedule 1   Amendments commencing on gazettal

[3]   Subregulation 2B (1)

omit everything before paragraph (a), insert

5 Certificates - failure to comply with requirements of taxation laws

(1) In a prosecution of a person for an offence against section 8C or subsection 8D (1) or (2) of the Act in relation to the refusal or failure of the person to comply with a requirement made under or pursuant to a taxation law, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that the person, in the circumstances stated in the certificate, refused or failed, as the case may be: