SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)

Reg 15 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 39, effective 1 July 2015. Reg 15 formerly read:

REGULATION 15 PRESUMPTION AS TO SIGNATURES  
15(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.

15(2)
A notice or other document that bears the written, printed or stamped name (including a facsimile of the signature) 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 place of that person ' s signature, is to be taken as signed by that person unless it is proved that the document was issued without authority.