Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-90 - EVIDENCE  

Division 350 - Evidence  

Subdivision 350-A - Evidence  

SECTION 350-15  

350-15   JUDICIAL NOTICE OF SIGNATURE  

All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been:

(a) the Commissioner; or

(b) a * Second Commissioner; or

(c) a * Deputy Commissioner; or

(d) a delegate of the Commissioner;

if the signature is attached or appended to an official document for the purposes of a * taxation law.