Reg 32 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 78, effective 1 July 2015. Reg 32 formerly read:
REGULATION 32 HOW CERTAIN DOCUMENTS TO BE SIGNED
32(1)
A document mentioned in a provision of Part 2-5 of Schedule 1 to the Act that is required to be signed by an entity must be signed:
(a)
if the entity is an individual
-
by the individual; and
(b)
if the entity is a trustee
-
by the trustee; and
(c)
if the entity is a board of trustees:
(i)
by the senior active trustee resident in Australia; or
(ii)
if there is no active trustee resident in Australia, by the agent in Australia of the board of trustees; and
(d)
if the entity is a company
-
by the public officer of the company; and
(e)
if the entity is an Australian government agency (within the meaning of the
Income Tax Assessment Act 1997
)
-
by an officer appointed or authorised for the purpose.
History
Reg 32(1) amended by SLI No 216 of 2006, reg 6 and Sch 4 item 7, by substituting para (e), effective 14 September 2006. Para (e) formerly read:
(e)
if entity is the Commonwealth or a State or Territory, an agency within the meaning of the
Public Service Act 1999
, or a Commonwealth, State or Territory authority
-
by an officer appointed or authorised for the purpose.
32(2)
However, if it is not practicable for an individual, trustee, agent or officer to sign personally each document of a particular kind:
(a)
he or she may authorise another individual to sign documents of that kind; and
(b)
the authority must be in the approved form and state:
(i)
the name of the authorised individual; and
(ii)
the capacity in which that individual signs a document; and
(iii)
a specimen signature of the individual.
32(3)
An individual, trustee, agent or officer who authorises another individual must, as soon as practicable, give a copy of the authority to the Commissioner.
Reg 32 inserted by SR No 73 of 2000.
View history note
Hide history note