Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 30.212.05

Certificates of authenticity

         (1)   An application for a valuation of property other than real property must include a certificate of the authenticity of the property.

         (2)   If the Commissioner is not satisfied that a certificate of authenticity is adequate, the Commissioner may:

                (a)    make arrangements to obtain 1 or more certificates of authenticity; and

               (b)    charge the applicant a fee that is not greater than the cost of obtaining the certificate.



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