Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 16

16. In an action for the recovery of tax, a certificate in writing signed by
the Commissioner, a Second Commissioner or a Deputy Commissioner certifying
that:

   (a)  the person named in the certificate is liable to pay tax; and

   (b)  an assessment of tax payable by the person was duly made, or is taken
        under section 72 of the Act to have been made, in respect of the year
        specified in the certificate; and

   (c)  the particulars of the assessment are as stated in the certificate;
        and

   (d)  notice of the assessment was duly served, or is taken under section 95
        of the Act to have been served, on the person; and

   (e)  the amount specified in the certificate is, at the date of the
        certificate, a debt in respect of tax due by the person to the
        Commonwealth; is, in the absence of contrary evidence, sufficient
        evidence of the facts stated in the certificate.