Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 2 Consolidation and repeal of tax provisions
Part 1 Administrative provisions
Division 1 Consolidation of administrative provisions
Taxation Administration Act 1953
12 After subsection 350-10(3) in Schedule 1
(3A) A document that is provided to the Commissioner under a *taxation law, and that purports to be made or signed by or on behalf of an entity, is prima facie evidence that the document was made by the entity or with the authority of the entity.