Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) In a prosecution of a person for an offence against subsection 8C(1), 8D(1) or 8D(2) of the Act in relation to the refusal or failure of the person to comply with a requirement made under or pursuant to a taxation law, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that the person, in the circumstances stated in the certificate, refused or failed, as the case may be, to do a matter or thing mentioned in subsection 8C(1), 8D(1) or 8D(2) is prima facie evidence of the facts stated in the certificate.
(2) In any proceedings, a document purporting to be a certificate given in accordance with this section and signed by a person authorised to sign the certificate is, unless the contrary is proved, taken to be such a certificate and to have been duly given.