(1) A certificate issued under subsection 8ZG(2) of the Act in relation to an order of a court for the payment of an amount to the Commissioner must be in accordance with Form 1 in Schedule 1, and must contain the following particulars:
(a) the name and location of the court;
(b) the date on which the order was made;
(c) the provision of the taxation law under which the order was made;
(d) the amount to be paid to the Commissioner;
(e) the name and address of the person ordered to pay the amount.
(2) For the purposes of subsection 8ZG(3) of the Act:
(a) a certificate issued under subsection 8ZG(2) of the Act is to be registered in a court by the proper officer of the court entering the particulars of the certificate in a book kept by the court for that purpose; and
(b) if the order to which a certificate referred to in paragraph (a) relates was made more than 12 months before the day on which the registration of the certificate is sought, the registration of the certificate in a court is subject to the condition that leave to register the certificate has first been obtained from the court.