Taxation Administration Act 1953
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteThe Commissioner may, for the purposes of subsection 8E(2) or (3) , 8M(2) , 8R(2) or 8V(2) , issue a certificate setting out such facts as the Commissioner considers relevant with respect to:
(a) the conviction of a person of an offence against a provision of Subdivision A or B or against Division 136 or 137 of the Criminal Code in relation to a taxation law; or
(b) the conviction of a person of an offence against the Crimes (Taxation Offences) Act 1980 ; or
(c) the conviction of a person of an offence against:
(i) section 6 of the Crimes Act 1914 ; or
being an offence that relates to an offence of a kind referred to in paragraph (a) or (b) of this subsection; or
(ii) section 11.1 , 11.4 or 11.5 of the Criminal Code ;
(d) the conviction of a person of an offence against section 134.1 , 134.2 , 135.1 , 135.2 or 135.4 of the Criminal Code , being an offence that relates to a tax liability; or
(e) the making of an order under section 19B of the Crimes Act 1914 in relation to a person in respect of an offence of a kind referred to in paragraph (a), (b), (c) or (d) of this subsection; or
(f) the conviction of a person of an offence against Division 136 or 137 of the Criminal Code , being an offence that relates to a taxation law.
A document purporting to be a certificate issued under subsection (1) shall be received in evidence in a court without further proof and is, for those purposes, prima facie evidence of the facts stated in it.
8Z(3) [Application of other laws]The provisions of this section are in addition to, and not in derogation of, any other law of the Commonwealth or any law of a State or Territory.
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