Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
(2) In this regulation, notice to be given by the Commissioner includes a notice to be given by the Commissioner under Income Tax Assessment Act 1997 or Regulations made under that Act.