Document ID: chunk:federal_register_of_legislation:C2025C00180:section:15a:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 15A (pt 2/2)
Character Range: 308936–309801

original document.
 (9) Subsection (8) does not apply in relation to a document if:
 (a) in the case of proceedings for an offence, evidence is adduced that:
 (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or
 (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or
 (b) in any other case, it is proved that:
 (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or
 (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document.
 (12) This section applies in relation to the Tax Agent Services Act 2009 as if references in this section to the Commissioner were references to the Chair of the Tax Practitioners Board.