Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 (39 of 2015)
Schedule 1 Amendments relating to the Treasury Legislation Amendment (Repeal Day) Act 2015 etc
Part 1 Amendments commencing 1 July 2015
Taxation Administration Regulations 1976
81 At the end of regulation 45
Add:
(3) A document given under a taxation law that purports to be signed by the authority of the Commissioner is as effective for all purposes under the taxation laws as if it had been signed personally by the Commissioner.
(4) Any notice that, under a taxation law, is to be given to an entity by the Commissioner may be given to the entity by an officer who is authorised by the Commissioner to do so.
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