NTIn ForceAct
Taxation Administration Act 2007
47Presumption about person making and signing
Start here
Get a plain-English read of 47
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
47 Presumption about person making and signing A return apparently made and signed by or on behalf of a person is presumed, unless the contrary is proved, to have been made and signed by the person or with the person's authority.