Income Tax Assessment Act 1936

S 164 repealed by No 2 of 2015, s 3 and Sch 2 item 24, effective 1 July 2015. S 164 formerly read:

SECTION 164 RETURNS DEEMED TO BE DULY MADE  
164
Every return purporting to be made or signed by or on behalf of any person shall be deemed to have been duly made by the person or with the person ' s authority until the contrary is proved.

S 164 amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.