350‑15 Judicial notice of signature350‑15 Judicial notice of signature

350‑15 Judicial notice of signature

All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been: (a) the Commissioner; or (b) a *Second Commissioner; or (c) a *Deputy Commissioner; or (d) a delegate of the Commissioner; if the signature is attached or appended to an official document for the purposes of a *taxation law.

26 Paragraph 355‑30(2)(a) in Schedule 1

Omit “Second Commissioner of Taxation”, substitute “*Second Commissioner”.

27 Paragraphs 355‑55(1)(c) and 355‑70(1)(c) in Schedule 1

Omit “Second Commissioner” (first occurring), substitute “*Second Commissioner”.

28 Paragraph 357‑100(b) in Schedule 1

Omit “Second Commissioner or a Deputy Commissioner”, substitute “*Second Commissioner or a *Deputy Commissioner”.

Schedule 3—Amendment of other Acts

Part 1—Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences

Administrative Decisions (Judicial Review) Act 1977

1 Paragraph (e) of Schedule 1

After:

Income Tax Assessment Act 1997

insert:

Minerals Resource Rent Tax Act 2012

A New Tax System (Goods and Services Tax) Act 1999

2 At the end of section 177‑12

Add:

; or (i) the Minerals Resource Rent Tax Act 2012.

Crimes (Taxation Offences) Act 1980

3 Subsection 3(1)

Insert:

MRRT means:

(a) MRRT within the meaning of the Minerals Resource Rent Tax Act 2012; and
(b) shortfall interest charge (within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997) under section 280‑101 in Schedule 1 to the Taxation Administration Act 1953; and
(c) an instalment under Division 115 in that Schedule.

4 Subsection 3(1)

Insert:

MRRT law has the meaning given by section 300‑1 of the Minerals Resource Rent Tax Act 2012.

5 Part II (at the end of note to heading)

Add:

Note: ; (j) minerals resource rent tax (see Part XI).

6 At the end of the Act

Add: