Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 1/13)
Character Range: 1512274–1515103

5                    a *public ruling or *private ruling;                                                                                                                                                                       the ruling was properly made.

Prima facie evidence
 (3) 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.
 (3A) A document that is provided to the Commissioner under a *taxation law, and that purports to be made or signed by or on behalf of an entity, is prima facie evidence that the document was made by the entity or with the authority of the entity.

Signed copies are evidence
 (4) 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 a matter to the same extent as the original document would have been evidence of the matter.

350‑12  Prima facie evidence—particulars stated in evidentiary certificate
 (1) Without limiting subsection 350‑10(3), the particulars that may be stated in a certificate under that subsection include the matters in subsections (2) and (3) of this section.
 (2) The 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.
 (3) The certificate may state:
 (a) that a *foreign revenue claim for an amount specified in the certificate has been made by the competent authority under the relevant international agreement; or
 (b) that the relevant requirements of the relevant international agreement have been complied with in relation to the foreign revenue claim; or
 (c) that the claim was registered under Division 263 on the date specified in the certificate;