Commonwealth Numbered Regulations

1992 No. 365 SALES TAX ASSESSMENT REGULATIONS - REG 8

8. (1) The Commissioner may authorise an officer to make on a return any mark
that the Commissioner approves.

(2) mark made on a return must be made in ink of a colour different from that
used in making the return.

(3) A person must not intentionally make a mark, except in accordance with
this regulation, on a return that has been given to the Commissioner. Penalty
for an offence under subregulation (3): $500.