Document ID: chunk:federal_register_of_legislation:C2012C00793:section:36
Version: federal_register_of_legislation:C2012C00793
Segment Type: section
Provision Reference: s 36
Character Range: 21000–21660

36  Authorised person may certify in relation to exemptions

 (1) An authorised person may, by writing signed by him or her, certify that:
 (a) a specified matter or thing is an exempt matter; or
 (b) a specified thing was done (including, for example, a transaction entered into or an instrument or document made, executed or given) because of, or for a purpose connected with, or arising out of, a specified exempt matter.

 (2) For all purposes and in all proceedings, a certificate under subsection (1) is conclusive evidence of the matters certified, except so far as the contrary is established.

Division 2—Application of various Tax Act provisions