S 255-45 repealed by No 64 of 2020, s 3 and Sch 3 item 131, effective 1 July 2020. S 255-45 formerly read:
SECTION 255-45 EVIDENTIARY CERTIFICATE
255-45(1)
A certificate:
(a)
stating one or more of the matters covered by subsection (2) or (3); and
(b)
signed by the Commissioner, a *Second Commissioner or a *Deputy Commissioner;
is prima facie evidence of the matter or matters in a proceeding to recover an amount of a *tax-related liability.
History
S 255-45(1) amended by No 39 of 2012, s 3 and Sch 4 item 21, by substituting
"
*Second Commissioner or a *Deputy Commissioner
"
for
"
Second Commissioner or a Deputy Commissioner
"
in para (b), effective 15 April 2012.
S 255-45(1) amended by No 100 of 2006, s 3 and Sch 1 item 6, by inserting
"
or (3)
"
in para (a), applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.
255-45(2)
A certificate may state:
(a)
that a person named in the certificate has a *tax-related liability; or
(b)
that an *assessment relating to a tax-related liability has been made, or is taken to have been made, under a *taxation law; or
(c)
that notice of an assessment, or any other notice required to be served on a person in respect of an amount of a tax-related liability, was, or is taken to have been, served on the person under a *taxation law; or
(d)
that the particulars of a notice covered by paragraph (c) are as stated in the certificate; or
(e)
that a sum specified in the certificate is, as at the date specified in the certificate, a debt due and payable by a person to the Commonwealth.
255-45(3)
A certificate may state:
(a)
that a *foreign revenue claim for an amount specified in the certificate has been made by the competent authority under the relevant international agreement; or
(b)
that the relevant requirements of the relevant international agreement have been complied with in relation to the foreign revenue claim; or
(c)
that the claim was registered under Division 263 on the date specified in the certificate; or
(d)
that, as at the date of the certificate, the Commissioner has or has not received advice from the competent authority under the relevant international agreement about the reduction or discharge of an amount to be recovered under the claim; or
(e)
that the particulars of any reduction or discharge of an amount to be recovered under the claim are as specified in the certificate.
History
S 255-45(3) inserted by No 100 of 2006, s 3 and Sch 1 item 7, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.
S 255-45 inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).
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