NTIn ForceAct
Taxation Administration Act 2007
147Presumption of regularity as to issue of documents
Start here
Get a plain-English read of 147
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
147 Presumption of regularity as to issue of documents A document apparently signed or issued by, or under the authority of, the Commissioner or the Commissioner's delegate is, in the absence of evidence to the contrary, taken to have been lawfully signed or issued by, or under the authority of, the Commissioner on the date appearing on the document.