Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 121

121 .         Evidentiary certificates

        (1)         The Commissioner may issue —

            (a)         a certificate of the making of an assessment including details of the assessment; or

            (b)         a certificate stating that an assessment was served on a taxpayer on a particular date by a specified means; or

            (c)         a certificate stating that a person identified in the certificate was authorised by delegation under this Act to exercise specified functions of the Commissioner on a specified date or over a specified period; or

            (d)         a certificate stating that a return had not been received at the Commissioner’s office by a specified date; or

            (e)         a certificate stating that a person identified in the certificate failed to comply with a requirement made under a taxation Act to provide documents or information within the time allowed by the Commissioner; or

            (f)         a certificate stating that a person identified in the certificate was not registered under a specified provision of a taxation Act on a date specified in the certificate.

        (2)         A certificate issued under this section is evidence of the facts stated in the certificate and, in the absence of evidence to the contrary, is proof of those facts.