Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 10 · Proceedings
72. Evidence by certificate, etc.
Feedback & supportA certificate purporting to be under the hand of the Comptroller —
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
that a person was or was not, at any date, registered under this Act;
that any return required by or under this Act has not been made or had not been made at any date;
that any return made under this Act has been made by the person named therein;
that any tax shown as due in any return or assessment made under this Act has not been paid; or
that any penalty and the amount thereof shown as due from the person named therein,is sufficient evidence of that fact until the contrary is proved.
Any document purporting to be a certificate under subsection (1) is, until the contrary is proved, deemed to be such a certificate.