TAXATION ADMINISTRATION ACT 1996 - SECT 118 Presumption of regularity as to issue of documents
TAXATION ADMINISTRATION ACT 1996 - SECT 118
Presumption of regularity as to issue of documents118 Presumption of regularity as to issue of documents
A document or a copy of a document bearing the written, printed or stamped signature or name of the Chief Commissioner or a person described in the document as a delegate of the Chief Commissioner is, in the absence of evidence to the contrary, taken to have been lawfully issued by the Chief Commissioner.