Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12), a certificate purporting to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and stating that an amount of income tax moneys is or was, or became, due and payable by a company, or by a trustee, on a date specified in the certificate is, subject to subsection (2), conclusive evidence of the matters stated in the certificate.
(2) Where:
(a) a certificate is given by the Commissioner, a Second Commissioner or a Deputy Commissioner under subsection (1) stating that an amount of income tax moneys is or was, or became, due and payable by a company or by a trustee; and
(b) before the certificate was given, it was finally determined, or after the certificate was given it is finally determined, for the purposes of the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys, to which the certificate relates did not become payable by the company or trustee;
the certificate is of no effect, or ceases to have effect, as the case requires, in so far as it would, apart from this subsection, be conclusive evidence that the income tax moneys or the part of the income tax moneys, as the case may be, referred to in paragraph (b) were or was, or became, due and payable by the company or trustee on the date specified in the certificate.
(3) A reference in subsections (1) and (2), in relation to a company or trustee, to income tax moneys shall be read as a reference to income tax moneys in respect of which a notification (however described) has been given to the company or trustee under the Income Tax Assessment Act.