SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 1 - Evidence in proceedings

SECTION 115 (Repealed by 101 of 2006)   COURT MUST TAKE JUDICIAL NOTICE OF SIGNATURE OF COMMISSIONER ETC.  

115(1)  [Signed official documents]  

A court must take judicial notice of the signature of a person who holds or has held the office of Commissioner, Second Commissioner or Deputy Commissioner, if that signature appears on any official document in connection with the sales tax law.

115(2)  [Meaning of ``court'']  

In this section, ``court'' includes a tribunal and any judge or person acting judicially or authorised by law or consent of parties to hear, receive and examine evidence.