Reg 171 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 30, effective 1 July 2015. Reg 171 formerly read:
REGULATION 171 SIGNATURES
Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
In this regulation,
notice to be given by the Commissioner
includes a notice to be given by the Commissioner under
Income Tax Assessment Act 1997
or Regulations made under that Act.