#### 118 Presumption of regularity as to issue of documents 118 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.

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Section 118 - Taxation Administration Act 1996 - Presumption of regularity as to issue of documents — Zoe