A document signed by the Commissioner purporting to be a copy of, or an extract from, any of the following is admissible in proceedings under a taxation law without production of the original—
(a) a return lodged with the Commissioner;
(b) a document issued by the Commissioner;
(c) a notice given under section 103 or 104 of the Land Tax Act 2005 .
S. 129A inserted by No. 52/2021 s. 80.