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Tax Administration Act 1994

Tax recovery agreements

173J: Certificates given by Commissioner

You could also call this:

"The Commissioner's Certificate: Proof of Assistance"

Illustration for Tax Administration Act 1994

The Commissioner can sign a certificate about certain matters if they decide to give assistance under this Part. You can find out what the certificate can include, such as that the request is made under section 173E or that the request complies with this Part. If there is a dispute about something the Commissioner has done under section 173F(1), a certificate from the Commissioner is enough evidence unless someone can prove otherwise.

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Part 10ATax recovery agreements

173JCertificates given by Commissioner

  1. The Commissioner may sign a certificate on any matter referred to in subsection (2) if the Commissioner first determines that assistance may be given under this Part.

  2. A certificate under subsection (1) may include the following:

  3. that the request is made under section 173E:
    1. that the request complies with this Part.

      1. In all proceedings concerning an act of the Commissioner to which section 173F(1) refers, a certificate purporting to be given under subsection (1) is, in the absence of proof to the contrary, sufficient evidence of the matters certified by the certificate.

      Notes
      • Section 173J: inserted, on (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).