(1) Where a document is obtained pursuant to a State tax law, a State taxation officer may certify a copy of the document to be a true copy.
(2) Where, pursuant to a State tax law, a copy is made of a document, a State taxation officer may certify the copy to be a true copy.
(3) Where a document is obtained pursuant to a State tax law, a State taxation officer may certify an extract taken from the document to be a true extract.
(4) Where, pursuant to a State tax law, an extract is taken from a document, a State taxation officer may certify the extract to be a true extract.
(5) Subject to subsection (6), a document purporting to be a copy or extract certified under subsection (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original.
(6) Subsection (5) does not apply in relation to a document if:
(a) in the case of proceedings for an offence--evidence is adduced that the document is not a true copy or a true extract; or
(b) in any other case--it is proved that the document is not a true copy or a true extract.
(7) Where:
(a) pursuant to a State tax law, a copy (in this section referred to as the primary copy ) is made of, or an extract (in this section referred to as the primary extract ) is taken from, a document (in this section referred to as the original document ); and
(b) pursuant to subsection (2) or (4), a State taxation officer has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document;
a State taxation officer may:
(c) certify a copy of the primary copy or primary extract to be a true copy; or
(d) certify an extract taken from the primary copy or primary extract to be a true extract.
(8) Subject to subsection (9), a document purporting to be:
(a) a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or
(b) an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document;
shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the 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.