Commonwealth Numbered Regulations

1992 No. 365 SALES TAX ASSESSMENT REGULATIONS - REG 15

15. (1) A document under the Act that purports to be signed by the authority
of the Commissioner is as effective for all purposes as if it had been signed
personally by the Commissioner.

(2) A document required by the Act to be signed by the Commissioner, a Second
Commissioner or a Deputy Commissioner is taken to have so been signed if it
bears:

   (a)  the written, printed or stamped name; or

   (b)  a facsimile of the signature; of the person who is the Commissioner, a
        Second Commissioner or a Deputy Commissioner, as the case may be, when
        it is so required to be signed.