Commonwealth Consolidated Regulations

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INCOME TAX REGULATIONS 1936 - REG 175

Oath or affirmation for purposes of section 265

         (1)   In this regulation, designated person means a person designated for the purposes of section 265 of the Act.

         (2)   For the purposes of examining a person upon oath or affirmation for the purposes of section 265 of the Act, a designated person may administer an oath or take an affirmation.

 




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