Document ID: chunk:federal_register_of_legislation:C2024C00499:section:41
Version: federal_register_of_legislation:C2024C00499
Segment Type: section
Provision Reference: s 41
Character Range: 54249–56593

41  Other evidentiary matters
 (1) At the hearing of a prosecution for an offence against section 28, a certificate signed by the Secretary stating:
 (a) that the Secretary did not allow a further period under section 43 for payment under subsection 21(3) of the tradex duty; and
 (b) that the whole or a part of the tradex duty was not paid within the period applicable under that subsection;
is prima facie evidence of those matters.
 (2) At the hearing of a prosecution for an offence against section 28, a certificate signed by the Secretary stating:
 (a) that the Secretary allowed a further period under section 43 for payment under subsection 21(3) of the tradex duty; and
 (b) that the whole or a part of the tradex duty was not paid before the end of the further period;
is prima facie evidence of those matters.
 (3) At the hearing of a prosecution for an offence against section 28 in respect of which an infringement notice was served, a certificate signed by the Secretary stating:
 (a) that the Secretary did not allow a further period under section 43 for payment under paragraph 34(1)(e) of any unpaid tradex duty and the penalty specified in the notice; and
 (b) that the whole or a part of any unpaid tradex duty or of the penalty was not paid in accordance with the notice within the period applicable under that paragraph;
is prima facie evidence of those matters.
 (4) At the hearing of a prosecution for an offence against section 28 in respect of which an infringement notice was served, a certificate signed by the Secretary stating:
 (a) that the Secretary allowed a further period under section 43 for payment under paragraph 34(1)(e) of any unpaid tradex duty and the penalty specified in the notice; and
 (b) that the whole or a part of any unpaid tradex duty or of the penalty was not paid in accordance with the notice before the end of the further period;
is prima facie evidence of those matters.
 (5) At the hearing of a prosecution for an offence against section 28 in respect of which an infringement notice was served, a certificate signed by the Secretary stating that the notice was withdrawn on a day stated in the certificate is prima facie evidence of that fact.
 (6) A document that purports to be a certificate signed by the Secretary is taken to be such a certificate unless the contrary is proved.