Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:2_2
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 94621–96841

2                    (a) a notice of assessment of an *assessable amount; or                                                                                                                                                    (a) the assessment or determination was properly made; and
                     (b) a determination under section 205‑25 of the Minerals Resource Rent Tax Act 2012; or                                                                                                                    (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or determination—the amounts and particulars of the assessment or determination are correct.
                     (c) a determination under section 210‑30 of the Minerals Resource Rent Tax Act 2012;

Prima facie evidence
 (2) The production of a certificate that:
 (a) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and
 (b) states that, from the time specified in the certificate, an amount was payable under a *taxation law (whether to or by the Commissioner);
is prima facie evidence that:
 (c) the amount is payable from that time; and
 (d) the particulars stated in the certificate are correct.

Signed copies are evidence
 (3) The production of a document that:
 (a) appears to be a copy of, or extract from, any document (the original document) made or given by or to an entity for the purposes of a *taxation law; and
 (b) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner;
is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.

350‑15  Judicial notice of signature
  All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been:
 (a) the Commissioner; or
 (b) a *Second Commissioner; or
 (c) a *Deputy Commissioner; or
 (d) a delegate of the Commissioner;
if the signature is attached or appended to an official document for the purposes of a *taxation law.