TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 6 - MISCELLANEOUS  

REGULATION 45   PRESUMPTION AS TO SIGNATURES  

45(1)    
(Repealed by SLI No 39 of 2015)

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History

Reg 45(1) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 79, effective 1 July 2015. Reg 45(1) formerly read:

45(1)
Judicial notice must 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.

45(2)    
A document bearing the name (however produced) 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 the place of the person's signature is taken to have been duly signed by the person, unless it is proved that the document was issued without authority.

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Reg 45(2) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 80, by substituting " A document bearing the name (however produced) " for " A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) " , effective 1 July 2015.

45(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.

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Reg 45(3) inserted by SLI No 39 of 2015, reg 4 and Sch 1 item 81, effective 1 July 2015.

45(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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Reg 45(4) inserted by SLI No 39 of 2015, reg 4 and Sch 1 item 81, effective 1 July 2015.

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History

Reg 45 inserted by SR No 289 of 2001.

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