Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 175

175. Section 31A of the Principal Act is amended-
(a) by omitting "requirement" and substituting "requirement unless, at the
expiration of the time so specified, a departure prohibition order is in force
in respect of the person"; and

   (b)  by adding at the end thereof the following sub-sections:

"(2) 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.

"(3) A document purporting to be a certificate issued under sub-section (2)
shall be received in evidence in a court in proceedings for an offence against
sub-section (1) without further proof and is prima facie evidence of the
matters stated in the document.".