Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992 - REG 23

         (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 been so 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.