Reg 172 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 30, effective 1 July 2015. Reg 172 formerly read:
REGULATION 172 PRESUMPTION AS TO SIGNATURES
172(1)
Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.
172(2)
A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in lieu of that person
'
s signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person.
172(3)
In this regulation,
"
certificate, notice or other document
"
includes a certificate, notice or other document under the
Income Tax Assessment Act 1997
or Regulations made under that Act.
History
Reg 172(3) inserted by SR No 176 of 1997.
Reg 172, formerly reg 62, renumbered by SR No 192 of 1990.
[
Note: The following history notes for the pre-1 July 1990 amendments to this Regulation reflect its former numbering.]
Reg 62(1) and (2) amended by SR No 123 of 1989.
Reg 62 substituted by SR No 416 of 1984.
View history note
Hide history note