Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_165:p3
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 165 (pt 3/11)
Character Range: 50765–53457

or residence) that is last known to the Commissioner.

255‑45  Evidentiary certificate

 (1) A certificate:
 (a) stating one or more of the matters covered by subsection (2); 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.

 (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.

255‑50  Certain statements or averments

 (1) In a proceeding to recover an amount of a *tax‑related liability, a statement or averment about a matter in the plaintiff's complaint, claim or declaration is prima facie evidence of the matter.

 (2) This section applies even if the matter is a mixed question of law and fact. However, the statement or averment is prima facie evidence of the fact only.

 (3) This section applies even if evidence is given in support or rebuttal of the matter or of any other matter.

 (4) Any evidence given in support or rebuttal of the matter stated or averred must be considered on its merits. This section does not increase or diminish the credibility or probative value of the evidence.

 (5) This section does not lessen or affect any onus of proof otherwise falling on a defendant.

255‑55  Evidence by affidavit

  In a proceeding to recover an amount of a *tax‑related liability:
 (a) a person may give evidence by affidavit; and
 (b) the court may require the person to attend before it:
 (i) to be cross‑examined on that evidence; or
 (ii) to give other evidence relating to the proceedings.

[The next Division is Division 260.]

Division 260—Special rules about collection and recovery

Table of Subdivisions

 Guide to Division 260

260‑A From third party

260‑B From liquidator

260‑C From receiver

260‑D From agent winding up business for non‑resident principal

260‑E From deceased person's estate

Guide to Division 260

260‑1  What this Division is about

       This Division deals with the collection and recovery of an amount from a person