SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART IV - MISCELLANEOUS  

REGULATION 22   SIGNATURE BY OR FOR TAXPAYERS  

22(1)   [Appropriate signatories]  

Every return, notice or other communication required by the Act or these Regulations to be made or forwarded to or furnished to the Commissioner shall be signed -

(a) in the case of an individual so required - in the name of that individual;

(b) in the case of a partnership so required - in the name of the senior active partner resident in Australia;

(c) in the case of trustees so required - in the name of the senior active trustee resident in Australia, or where there is no trustee resident in Australia, in the name of the agent in Australia for the trustees; and

(d) in the case of a company - in the name of the public officer of the company.

22(2)   [Personal signature required]  

Subject to the next succeeding sub-regulation, the documents specified in the last preceding sub-regulation shall be signed personally by the person in whose name they are required to be signed.

22(3)   [Authorization in special circumstances]  

Where it is not possible or practicable for the person specified in the last preceding sub-regulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner, upon the application of any such person, so permits, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.

22(4)   [Notice of authorization]  

Upon the authorization of any person to sign documents in pursuance of the last preceding sub-regulation, the person by whom the authorization is given shall forthwith forward written notice of the authorization to the Deputy Commissioner at the office to which the documents are required to be forwarded, and shall furnish the Deputy Commissioner with a specimen signature of the person so authorized and with particulars of his name and of the capacity in which he acts in the business of the person by whom the authorization is given.

22(5)   [Commissioner may reject]  

The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of any person to sign documents in pursuance of sub-regulation (3) of this regulation, and direct that documents signed by the person under such authorization shall not be accepted.

22(6)   [Deemed signature]  

Every document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.

22(7)   [Cancellation of authorization]  

Notice of the cancellation of the authorization of any person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was notified.

22(8)   [Offence]  

Any person who, except in accordance with these Regulations, (proof of which accordance shall lie upon the person charged) -

(a) authorizes, permits, suffers or procures to be signed otherwise than in his own name and by himself personally, or to be used unsigned, or

(b) is party or privy to, or is directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of,

any document required by these Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person, shall be guilty of an offence punishable upon conviction by a fine not exceeding $500.

22(9)    
Any person who, except in accordance with these Regulations (proof of which accordance shall lie upon the person charged), signs, or purports to sign, either in his own name, or in any other name, or uses unsigned, any document required by these Regulations to be signed personally by, or in the name of, some other person, shall be guilty or an offence punishable upon conviction by a fine not exceeding $500.