Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.
(2) A
certificate, notice or other document bearing the written, printed or stamped
name (including a facsimile of the signature) of a person who is, or was at
any time,
the Commissioner, a Second Commissioner, a Deputy Commissioner or a
delegate of the Commissioner in lieu of that person's signature shall, unless
it is proved that the document was issued without authority, be deemed to have
been duly signed by that person.
(3) In this regulation, certificate, notice or other document includes a certificate, notice or other document under the Income Tax Assessment Act 1997 or Regulations made under that Act.