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:
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