Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 174

174. Section 30 of the Principal Act is amended by adding at the end thereof
the following sub-sections:

"(4) A reference in sub-section (2) to a prohibited non-citizen does not
include a reference to a prohibited non-citizen in respect of whom a departure
prohibition order is in force.

"(5) The Secretary to the Department or an officer of the Department
authorized by the Secretary to give certificates under sub-section 31B (5) may
issue a certificate certifying that, at a specified time or during a specified
period, a departure prohibition order was not in force in respect of a
specified person.

"(6) A document purporting to be a certificate issued under sub-section (5)
shall be received in evidence in a court in proceedings for an offence against
sub-section (2) without further proof and is prima facie evidence of the
matters stated in the document.".