Queensland Consolidated Acts

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Evidentiary certificates

131 Evidentiary certificates

A certificate purporting to be signed by the commissioner stating any of the following matters is evidence of the matter—

(a) on a stated date—
(i) a stated person was liable to pay, or paid, a stated amount; or
(ii) a stated notice was published in a stated way; or
(iii) a stated person made, gave or executed a stated document; or
(iv) an assessment was made and the details of the assessment; or
(v) a stated document was given to a stated person in a stated way; or
(vi) a stated document or information was not received by a stated person; or
(vii) a stated person had or had not done a stated thing required to be done under a tax law; or
(viii) a stated person was or was not registered or approved under a tax law; or
(ix) a stated person was an investigator;
(b) a stated person is authorised to conduct a stated proceeding for the commissioner;
(c) a stated document is a copy of, or part of, another document.

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