Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Each Board must have a secretary, who must be an officer of the Australian Taxation Office, Department of the Treasury appointed for the purpose by the Commissioner.
(2) The secretary must attend all meetings of the Board and must keep a record of the proceedings of the Board.
(3) Any certificate or other instrument given or issued by a Board must be sufficiently authenticated if signed by the secretary on behalf of the Board.