350-15
CurrentJudicial notice of signature
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-90Evidence
Division 350Evidence
Subdivision 350-AEvidence
350-15 Judicial notice of signature
All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been:
(a)
the Commissioner; or
(b)
a *Second Commissioner; or
(c)
a *Deputy Commissioner; or
(d)
a delegate of the Commissioner;
if the signature is attached or appended to an official document for the purposes of a *taxation law.
This Act’s bill:Second reading speech
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