Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1985No. 123, 1985 - SECT 48

48. After section 15 of the Principal Act the following section is inserted:
Certification by Commissioner of copies of, and extracts from, documents

"15A. (1) Where a document is obtained pursuant to a taxation law, the
Commissioner may certify a copy of the document to be a true copy.

"(2) Where, pursuant to a taxation law, a copy is made of a document, the
Commissioner may certify the copy to be a true copy.

"(3) Where a document is obtained pursuant to a taxation law, the Commissioner
may certify an extract taken from the document to be a true extract.

"(4) Where, pursuant to a taxation law, an extract is taken from a document,
the Commissioner may certify the extract to be a true extract.

"(5) Subject to sub-section (6), a document purporting to be a copy or extract
certified under sub-section (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) Sub-section (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 taxation 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 sub-section (2) or (4), the Commissioner 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, the Commissioner 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 sub-section (9), a document purporting to be -

   (a)  a copy, certified under sub-section (7), of a primary copy of, or a
        primary extract taken from, an original document; or

   (b)  an extract, certified under sub-section (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) Sub-section (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.".