INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision B - Interpretation  

SECTION 220AE   SIGNING OF DOCUMENTS  

220AE(1)   Natural persons.  

For the purposes of this Division, a natural person is taken to have signed a document if, and only if, the document is signed by:

(a) the person; or

(b) a person declared by the regulations to be a signatory for the purposes of this subsection.

220AE(2)   Persons other than natural persons.  

For the purposes of this Division, a person other than a natural person is taken to have signed a document if, and only if, the document is signed by a person declared by the regulations to be a signatory for the purposes of this subsection.