Income Tax Assessment Regulations 1997 (Repealed)
PART 2
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LIABILITY RULES OF GENERAL APPLICATION
Division 30
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Valuation of particular gifts of property
REGULATION 30-212.05
CERTIFICATES OF AUTHENTICITY
30-212.05(1)
An application for a valuation of property other than real property must include a certificate of the authenticity of the property.
30-212.05(2)
If the Commissioner is not satisfied that a certificate of authenticity is adequate, the Commissioner may:
(a) make arrangements to obtain 1 or more certificates of authenticity; and
(b) charge the applicant a fee that is not greater than the cost of obtaining the certificate.
View history note
Hide history noteAn application for a valuation of property other than real property must include a certificate of the authenticity of the property.
30-212.05(2)
If the Commissioner is not satisfied that a certificate of authenticity is adequate, the Commissioner may:
(a) make arrangements to obtain 1 or more certificates of authenticity; and
(b) charge the applicant a fee that is not greater than the cost of obtaining the certificate.
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