60Signatures by or for taxpayers

60 Signatures by or for taxpayers

(1) An application, statement, return, certificate, notice or other communication required by an Act under which these Regulations are made or by these Regulations to be made or forwarded to or furnished to the Commissioner, and an endorsement, notice or certificate required to be made or given upon or in connexion with the quotation of certificates of registration, shall be signed:

(a) in the case of an individual so required — in the name of that individual;

(b) in the case of a partnership so required — in the name of any one or more of the partners resident in Australia;

(c) in the case of trustees so required — in the name of any one or more of the trustees resident in Australia, or where there is no trustee resident in Australia, of the agent in Australia for the trustees; and

(d) in the case of a company — in the name of the public officer of the company.

(2) Subject to the next succeeding subregulation, the documents specified in the last preceding subregulation shall be signed personally by the person in whose name they are required to be signed.

(3) Where it is not possible or practicable for the person specified in the last preceding subregulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner so permits, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.

(4) An authority under the last preceding subregulation is not effective in relation to a return, notice or other document required to be made, given or furnished at the office of the Deputy Commissioner for a State unless and until notice of the authority, accompanied by a specimen signature of the authorized person and a statement of the capacity in which the authorized person acts in the business of the person giving the authority, has been given to the Commissioner at that office by the person giving the authority.

(5) The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of a person to sign documents in pursuance of subregulation (3) of this regulation and direct that documents signed by that person under the authorization shall not be accepted.

(6) A document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.

(7) Notice of the cancellation of the authorization of a person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was notified.