Taxes Consolidation Act 1997 section 530U

Civil penalties

Section 530U provides rules on the use of Revenue certificates as evidence in RCT penalty proceedings and extends the general penalty recovery procedures to RCT penalties.

• In proceedings to recover an RCT penalty, a certificate signed by a Revenue officer confirming that a deduction authorisation, deduction summary or other document was issued to a named person on a specified date is accepted as evidence that the person received it, unless the contrary is proved.
• Similarly, a certificate signed by a Revenue officer confirming that a named person was a registered principal on a specified date or within a specified period is accepted as evidence of that fact, unless the contrary is proved.
• A certificate that appears to be signed by a Revenue officer may be submitted in evidence without separate proof of the officer's signature, and is presumed to have been signed by that officer unless the contrary is proved.
• The general penalty recovery procedures in Chapter 3A of Part 47 apply, with any necessary modifications, to penalties arising under section 530F.