Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 129

129 Commissioner’s office and signature

(1) Judicial notice must be taken of the name and signature of a person who is or was the commissioner.

(2) A document is taken to be signed by the commissioner if it bears the written, printed or stamped signature or name of the commissioner instead of the commissioner’s signature.

(3) Subsection (2) does not apply if the name of the commissioner was written, printed or stamped on the document without the commissioner’s authority.

(4) A document bearing the written, printed or stamped name of the commissioner is presumed to have been made with the commissioner’s authority unless the contrary is proved.