1 Name
of Regulations [see Note
1]
These Regulations are the Superannuation
Guarantee (Administration) Regulations 1993.
2 Interpretation
In these Regulations, unless the contrary intention
appears:
Act means the Superannuation Guarantee
(Administration) Act 1992.
capital guaranteed fund has the same meaning
as in subregulation 1.0.02 (1) of the Corporations Regulations 2001.
charge includes:
(a) superannuation guarantee charge; and
(b) additional superannuation guarantee charge
under section 49 or Part 7 of the Act.
effective, in relation to an address, means
that the person to whom the address relates will receive documents delivered to
the address.
employer contribution rate, in relation to a
member of a superannuation scheme, means the rate:
(a) at which contributions relating to the
member are paid into the superannuation fund in respect of the scheme by an
employer of the member; and
(b) that is expressed as a percentage of his or
her annual salary within the meaning of the governing rules of the scheme.
minimum requisite benefit has the same
meaning as in the Occupational Superannuation Standards Regulations.
preferred address for service has the meaning
given by regulation 13.
relevant fund means any of the following:
(a) a complying approved deposit fund;
(b) a complying superannuation fund;
(c) an RSA.
responsible officers
means:
(a) in relation to a relevant fund that is a complying
approved deposit fund or a complying superannuation fund — the trustees of
the fund; and
(b) in relation to a relevant fund that is an
RSA — the RSA provider of the RSA.
scheduled international social security agreement
has the meaning given by subsection 5 (1) of the Social Security
(International Agreements) Act 1999.
shortfall component has the meaning given by
section 64 of the Act.
successor fund has the same meaning as in
subregulation 1.03 (1) of the Superannuation Industry (Supervision) Regulations
1994.
3 Benefit
certificates
(1) An employer must obtain a benefit certificate from
an actuary:
(a) if the employer is required to lodge a
superannuation guarantee statement — on or before the day on which the
superannuation guarantee statement for the year, or the first year, to which
the certificate relates is lodged; or
(b) if the employer is not required to lodge a
superannuation guarantee statement — on or before 14 August in the year
following the year, or the first year, to which the certificate relates;
or on or before such later date as the Commissioner allows.
(2) A benefit certificate must:
(a) include the name of each defined benefit
superannuation scheme to which the certificate relates; and
(b) specify, or identify by reference to the
governing rules of each scheme to which the certificate relates, the minimum
requisite benefit; and
(c) specify:
(i) the notional employer contribution
rate in relation to each scheme, or combination of schemes, to which the
certificate relates; and
(ii) the class of members of the scheme
or schemes to which the notional employer contribution rate relates; and
(d) include a statement to the effect that each
notional employer contribution rate referred to in paragraph (c) has been
calculated in accordance with these Regulations; and
(e) specify the date of effect of the benefit
certificate in relation to each scheme to which the certificate relates; and
(f) include the name, business address and
actuarial qualifications of the actuary who issues the certificate; and
(g) include the signature of the actuary and the
date on which the certificate is signed.
4 Notional
employer contribution rate: general
(1) Subject to subregulation (2), the notional employer
contribution rate in relation to a class of employees who are members of a
defined benefit superannuation scheme is the rate determined in accordance with
regulation 5 or 6.
(2) If regulation 5 or 6 is not applicable to a class of
employees, the notional employer contribution rate for that class is calculated
in accordance with a method determined by an actuary, who certifies that the
method:
(a) is applicable to the class; and
(b) is consistent with regulation 5 or 6; and
(c) determines a rate that is comparable to the
rate at which the employer of the employees must contribute to the
superannuation scheme, or schemes, to provide the employees with the minimum
requisite benefit.
5 Notional
employer contribution rate: accumulation benefits
If, in relation to a class of employees who are
members of a defined benefit superannuation scheme:
(a) the minimum requisite benefit in respect of
each employee in that class is calculated as an accumulation of employer
contributions; and
(b) the employer contribution rate used in that
calculation is the same for each employee in the class; and
(c) the annual salary, for the purposes of the
governing rules of the scheme, of each employee in the class is a notional
earnings base within the meaning of section 13 or 14 of the Act;
the notional employer contribution rate in relation to the class is
that employer contribution rate.
6 Notional
employer contribution rate: defined benefits
(1) For the purposes of this regulation:
DF, in relation to a person:
(a) who has not turned 45 — is 0.3; or
(b) who has turned 45 but has not turned
65 — is the number that is calculated by multiplying 0.00125 by:
(i) in the case of a person whose age,
expressed in months, when he or she withdraws from a superannuation scheme is a
whole number of months — the number that is equal to 780 less the number
of months; or
(ii) in the case of a person whose age,
expressed in months, when he or she withdraws from a superannuation scheme
exceeds a whole number of months — the number that is equal to 779 less
the number of months; or
(c) who has turned 65 — is 0; and
F is:
(a) if a benefit is expressed in the governing
rules of a superannuation scheme as a multiple of the annual salary of the
person as at the day on which he or she withdraws from the scheme —
0.0833; and
(b) if a benefit is expressed in the governing
rules of the scheme as a multiple of the average annual salary of the person in
the period of 3 years ending on the day on which he or she withdraws from the
scheme — 0.09; and
(c) if a benefit
is expressed in those governing rules as a multiple of the average annual
salary of the person in a particular number of years of membership of the
person in the scheme — 0.0833 + (0.0022X that number of years); and
MB has the same meaning as in subregulation
(5); and
MCR, in relation to a member of a
superannuation scheme, is the rate at which contributions are paid by the
member into a superannuation fund in respect of the scheme, being a rate that
is expressed as a percentage of his or her annual salary for the purposes of the
governing rules of the scheme; and
NM, in relation to contributions to a
superannuation scheme in respect of a person that are made after 30 June 1992,
is:
(a) in the case of a person who withdraws from
the scheme at the end of a period that is a whole number of months after the
day on which the first contribution was made — that whole number; and
(b) in the case of a person who withdraws from
the scheme at the end of a period that exceeds a whole number of months after
the day on which the first contribution was made — the number that is
equal to the sum of:
(i) that whole number; and
(ii) the fraction that is calculated by
dividing the number of days in the month in which the person withdrew from the
scheme, up to and including the day of withdrawal, by the total number of days
in that month; and
SAL is:
(a) if a benefit is expressed in the governing
rules of a superannuation scheme as a multiple of the annual salary of a member
of that scheme as at the day on which he or she withdraws from the scheme —
his or her annual rate of salary as at that day; or
(b) if a benefit is expressed in the governing
rules of the scheme as a multiple of the average annual salary of a member of
the scheme in a period referred to in paragraph (b) or (c) of the definition of
F — his or her average annual rate of salary in the relevant period; and
TCR has the same meaning as in subregulation
(4); and
TR, in relation to a complying superannuation
scheme, is the rate of tax payable in respect of the scheme in relation to the
low tax component (within the meaning of the Income Tax Assessment Act 1997)
of the taxable income of the scheme.
(2) The notional employer contribution rate in relation
to a defined benefit superannuation scheme in respect of a class of employees
is calculated in accordance with this regulation if:
(a) MCR and TCR are greater than 0 and have not
changed since 1 July 1992; and
(b) MCR and TCR are the same in respect of each
employee in the class; and
(c) TR has not changed since 1 July 1992; and
(d) the whole of the minimum requisite benefit
constitutes the element taxed in the fund of the taxable component (within the
meaning of the Income Tax Assessment Act 1997); and
(e) the benefit certificate to which the
notional employer contribution rate relates is in respect of a single
superannuation scheme; and
(f) the date of effect of the benefit
certificate is 1 July 1992; and
(g) the annual salary, for the purposes of the
governing rules of the scheme, of each employee in the class is a notional
earnings base within the meaning of section 13 or 14 of the Act; and
(h) the minimum requisite benefit in respect of
each employee in the class is prescribed in the governing rules of the scheme
as a multiple of:
(i) the annual salary of the employee
as at the day when he or she withdraws from the fund; or
(ii) the average annual salary of the
employee in a period ending when he or she withdraws from the scheme.
(3) The notional employer
contribution rate in relation to a class of employees specified in a benefit
certificate relating to a defined benefit superannuation scheme is calculated
using the formula:
(4) TCR is calculated
using the formula:
(5) MB is calculated using
the formula:
where:
MRB means the minimum requisite benefit in
respect of the person; and
PAB means the part of that benefit that
accrued to the person before 1 July 1992, calculated in accordance with
subregulation (6).
(6) PAB is calculated using the formula:
where:
A is the lesser of:
(a) the amount of the benefit vested in the
member as at 30 June 1992 in accordance with the governing rules of the
superannuation scheme; and
(b) the amount of the benefit that has accrued in
respect of the member as at 30 June 1992 in accordance with those governing
rules; and
B is the amount that would have been SAL if
the member had withdrawn from the scheme on 30 June 1992.
7 Certain
employees and payments excluded
(1) For the purposes of paragraph 27 (1) (d) of the Act,
each of the following employees is a prescribed employee:
(a) an employee who is the holder of an
executive (overseas) visa or entry permit (code number 413) granted under the
Migration Regulations as in force in the period from the beginning of 19
December 1989 to the end of 31 January 1993;
(b) an employee who is the holder of a Class 413
(executive (overseas)) visa or entry permit granted under the Migration (1993)
Regulations;
(c) an employee who has been appointed by a
company operating in Australia to be the national managing executive or deputy
national managing executive or a state manager and who is the holder of:
(i) a Subclass 456 (Business (Short
Stay)) visa; or
(ii) a Subclass 956 (Electronic Travel
Authority) (Business Entrant — Long Validity)) visa; or
(iii) a Subclass 977 (Electronic Travel
Authority) (Business Entrant — Short Validity)) visa;
(d) an employee who is the holder of a visa
referred to in paragraph (c) if:
(i) the employee:
(A) holds a position as a
senior executive of a company operating in Australia; or
(B) is establishing a
business activity in Australia on behalf of the employer; and
(ii) the employee’s position carries
substantial executive responsibility; and
(iii) the employee’s qualifications for
the position are appropriate; and
(iv) the employee’s position is a full‑time
position;
(e) an employee who is the holder of a Subclass
457 (Business (Long Stay)) visa if:
(i) the employee has been appointed by
a company operating in Australia to be the national managing executive or
deputy national managing executive or a state manager; and
(ii) the employee was nominated as
mentioned in paragraph 457.223 (2) (c), (4) (d) or (5) (d) of Schedule 2 to the
Migration Regulations 1994 or identified as mentioned in subparagraph
457.223 (3) (b) (i) of that Schedule;
(f) an employee who is the holder of a Subclass
457 (Business (Long Stay)) visa if:
(i) the employee holds a position as a
senior executive of a company operating in Australia; and
(ii) the employee was nominated as
mentioned in paragraph 457.223 (2) (c), (4) (d) or (5) (d) of Schedule 2 to the
Migration Regulations 1994 or identified as mentioned in subparagraph
457.223 (3) (b) (i) of that Schedule; and
(iii) the employee’s position carries
substantial executive responsibility; and
(iv) the employee’s qualifications for
the position are appropriate; and
(v) the employee’s position is a full‑time
position;
(g) an employee who is the holder of a Subclass
457 (Business (Long Stay)) visa if:
(i) the employee is establishing a
business activity in Australia on behalf of the employer; and
(ii) the employee’s position carries
substantial executive responsibility; and
(iii) the employee’s qualifications for
the position are appropriate; and
(iv) the employee’s position is a full‑time
position.
(2) For the purposes of paragraph 27 (1) (e) of the Act,
payments of salary or wages made under the employment program of the
Commonwealth that is known as the Community Development Employment Program are
prescribed.
7AC Exclusion
of salary or wages under scheduled international social security agreement (Act
s 27 (1) (e))
For paragraph 27 (1) (e) of the Act,
payments of salary or wages are prescribed if a scheduled international social
security agreement provides that the employer to which the salary or wages
relate is not subject to the Act in relation to the work for which the salary
or wages were paid.
7A Nominal
interest component — rate applicable
For the purposes of subsection 31 (1) of the Act,
the rate applicable is 10% per annum.
8 Lodgment
of superannuation guarantee statements
(1) A superannuation guarantee statement must be lodged:
(a) if the Commissioner gives notice to an
employer specifying the address to which the statement must be sent — at
that address; and
(b) if paragraph (a) does not apply — with
an officer authorised by the Commissioner to receive superannuation guarantee
statements at an office of the Australian Taxation Office.
(2) A superannuation guarantee statement must specify
matters set out in the statement in sufficient detail to allow proper
consideration of the statement.
(3) Unless the Commissioner allows otherwise, an
attachment to a superannuation guarantee statement must:
(a) be endorsed with the words:
“This is an attachment of (insert the
number of pages) pages referred to in the superannuation guarantee
statement (insert a description of the statement) signed by (insert ‘me’
or ‘us’) and dated (insert the date of signing)”; and
(b) be signed by,
or on behalf of, the employer making the statement; and
(c) be dated by
each person signing the statement; and
(d) if the attachment has more than 1 page, have
the pages numbered consecutively beginning with ‘1’.
9 Payment
of superannuation guarantee charge
(1) Charge is payable in Australian currency in cash, or
by cheque, bank draft or money order:
(a) at an office of the Australian Taxation
Office to an officer authorised by the Commissioner to receive payment of charge
in the form concerned; or
(b) by deposit to the credit of the Commissioner,
or of a Deputy Commissioner, at a branch of the Reserve Bank of Australia; or
(c) at an Australian diplomatic or consular
mission in a foreign country to a diplomatic or consular officer authorised by
the Commissioner to receive payment of charge in the form concerned.
(2) An officer referred to in paragraph (1) (a) or (c)
who receives payment of charge must, on request, issue a receipt for the
payment.
(3) Payment of an amount by cheque is taken not to have
occurred if the cheque is not honoured on presentation.
9A Requirement
for offering insurance in respect of death
(1) For subsection 32C (2) of the Act, the requirement
is that the insurance to be offered by the fund in respect of death is:
(a) for a person of an age in an age range
mentioned in an item in Schedule 1 — at least the level mentioned in the
item; or
(b) for a person who has not attained the age of
56 years — at a premium of at least $0.50 per week, or the equivalent; or
(c) if the
contribution is made to a defined benefit superannuation scheme on behalf of a
defined benefit member — the scheme provides a death benefit with a future
service component that is at least equivalent to the level of insurance in respect
of death mentioned in paragraph (a).
(2) The requirement in subregulation (1) does not apply
to an employer:
(a) if, before 1 July 2005 and on or before 30
June 2008, the fund to which the employer contributes in respect of an employee
does not meet the requirement — while the employer continues to contribute
to the fund, or a successor fund, in respect of an employee during that period;
or
(b) if, on or after 1 July 2005, the employer is
making contributions under a Federal award in respect of an employee to a fund
that does not meet the requirement — to the extent that the employer
continues to contribute to a fund under that award in respect of the employee;
or
(c) if the employer makes contributions to an
RSA on behalf of an employee — insofar as the requirement relates to the
employee; or
(d) if the employer makes contributions to a
capital guaranteed fund on behalf of an employee — insofar as the
requirement relates to the employee; or
(e) insofar as the requirement relates to an
employee in respect of whom an arrangement by the employer results in the
provision of insurance cover that includes death cover:
(i) other than with the fund that the
employer will contribute to if the employee does
not make a choice; and
(ii) at a level that is at least
equivalent to the level mentioned in subregulation (1); and
(iii) that does not provide for a
potential benefit to the employer following the death of the employee; or
(f) if, due to a particular employee’s health,
occupation, hours worked or other circumstances determined by an insurer, the
insurance requirement mentioned in subregulation (1) is not available in
respect of the employee from the fund normally used by the employer; or
(g) if, in respect of an employee, the employer
makes contributions:
(i) to a fund or successor fund
governed by rules that, on 11 March 2005, determined that an amount of not less
than $50 000 will be payable in respect of the death of an employee; and
(ii) that were continuing on, or
commenced after, 11 March 2005.
9B Contributions
under prescribed legislation
For subsection 32C (9) of the Act, the
Commonwealth, State and Territory laws mentioned in Schedule 2 are prescribed
on and from 1 July 2005.
9C Chosen
funds — information to be provided by employee
For subparagraph 32FA (1) (a) (ii), the following
information is prescribed:
(a) the employee’s account name in the fund;
(b) if the fund uses a number or other unique
identifier to refer to the employee’s account — the number or identifier
that relates to the account;
(c) the full name of the fund;
(d) if the fund has an Australian Business
Number — the number;
(e) a written statement that complies with
subsection 25 (1) of the Act from the trustee of the fund;
(f) if the fund is a self managed superannuation
fund under section 17A of the Superannuation Industry (Supervision) Act 1993 —
evidence from the Australian Taxation Office that the fund is a regulated
superannuation fund;
(g) information concerning the method of payment
for the employee’s contributions, and details necessary to make the payment;
(h) if the fund uses a number or other unique
identifier to refer to its superannuation products — the number or
identifier that relates to the product provided to the employee;
(i) if the employer uses a number or other
unique identifier to refer to the employee — the number or identifier that
relates to the employee.
9D Standard
choice form
For paragraphs 32P (1) (e) and (g) of the Act, the
standard choice form is the form approved for those paragraphs under section
388‑50 of Schedule 1 to the Taxation Administration Act 1953.
10 Employee
must be notified of certain shortfall components (Act s 65)
(1) The Commissioner must give written notice to an
employee if the employee’s shortfall component exceeds $20.
(2) The Commissioner may give written notice to an
employee if the employee’s shortfall component is equal to or less than $20.
(3) A notice must:
(a) state the date of the notice; and
(b) state the name of the employer; and
(c) state the amount, or the sum of the amounts,
of the shortfall component.
(4) A notice may also specify a relevant fund for
subregulation 10A (5).
(5) The Commissioner may give more than 1 notice under
this regulation.
10A Responses
to notice of a shortfall component
(1) This regulation applies to an employee who receives
a notice under regulation 10.
(2) If the employee is under 55 and has retired from the
workforce because of permanent incapacity or permanent invalidity, the employee
must lodge the documents mentioned in paragraph 66 (b) of the Act.
(3) If the employee has died, the legal personal
representative of the deceased employee must lodge:
(a) written notice of the death, signed by the
legal personal representative; and
(b) a copy of the death certificate of the
deceased employee.
(4) If subregulations (2) and (3) do not apply, and the
notice does not specify a relevant fund, the employee may:
(a) request in writing the responsible officers
of a relevant fund to collect from the Commissioner the amount, or the sum of
the amounts, of the shortfall component; or
(b) lodge a written nomination of a relevant
fund.
(5) If subregulations (2) and (3) do not apply, and the
notice specifies a relevant fund, the employee may:
(a) lodge a written nomination of another
relevant fund; or
(b) if the employee wishes to have the amount, or
the sum of the amounts, of the shortfall component paid into the relevant fund
specified in the notice, do nothing.
10B Obligation
of responsible officers who receive a request from employee
(1) This regulation applies if the responsible officers
of a relevant fund receive a request under paragraph 10A (4) (a) or
10D (a).
(2) The responsible officers must:
(a) give the employee written notice of receipt
of the request; and
(b) specify in the notice the date of its
receipt.
Penalty: 5 penalty units.
(2A) An offence against subregulation (2) is an offence of
strict liability.
Note For strict liability,
see section 6.1 of the Criminal Code.
(3) If the responsible officers decline to comply with
the request, the responsible officers must notify the employee within 14 days
after receiving the request.
Penalty: 5 penalty units.
(3A) An offence against subregulation (3) is an offence of
strict liability.
Note For strict liability,
see section 6.1 of the Criminal Code.
(4) If the responsible officers agree to comply with the
request, the responsible officers must lodge the request, or a copy of it, at
an office of the Australian Taxation Office, within:
(a) 14 days after receiving the request; or
(b) a further period determined by the
Commissioner in writing.
Penalty: 5 penalty units.
(5) An offence against subregulation (4) is an offence
of strict liability.
Note For strict liability,
see section 6.1 of the Criminal Code.
10C Responses
to notice are nominations
(1) If a request, or a copy of the request, is lodged by
the responsible officers of a relevant fund under subregulation 10B (4),
the employee is taken to have nominated the fund specified in the request for paragraph
65 (1) (a) of the Act.
(2) A written nomination of a relevant fund lodged under
paragraph 10A (4) (b), (5) (a) or 10D (b) is a nomination
for paragraph 65 (1) (a) of the Act.
(3) If a notice given under regulation 10 specifies a
relevant fund, and the employee does not otherwise nominate another relevant
fund within 28 days after the date of the notice, the employee is taken, for
paragraph 65 (1) (a) of the Act, to have nominated the relevant fund
specified in the notice.
10D Nomination
when no notice has been given under regulation 10
Whether or not the Commissioner has given an
employee a notice under regulation 10, the employee may:
(a) request in writing the responsible officers
of a relevant fund to collect from the Commissioner the amount, or the sum of
the amounts, of the employee’s shortfall component; or
(b) lodge, at an office of the Australian
Taxation Office, a written nomination of a relevant fund.
11 Shortfall component not to be paid in
certain circumstances
The Commissioner must not pay the amount of a
shortfall component in respect of an employee unless sufficient information is
reasonably available to the Commissioner to allow him or her to identify the
employee.
12 Payment of allowances for expenses
(1) Subject to subregulation (2), a person required by
the Commissioner to attend before the Commissioner must be paid an amount, or
amounts, of allowances for expenses in relation to the attendance in accordance
with Schedule 3.
(2) Allowances for expenses are not payable to a person
attending before the Commissioner in the capacity of employer, employee or
person representing an employer.
13 Preferred
address for service
(1) An address in Australia used by or associated with a
person is a preferred address for service of the person if:
(a) it is of one of the following kinds of
address:
(i) a physical address;
(ii) a postal address;
(iii) an electronic address; and
Note 1 An
address may be both a physical address and a postal address (eg. a street
address).
Note 2 The
following are examples of an electronic address:
(a) an e‑mail
address;
(b) a
secure website that the person can access to obtain a document.
(b) the person has given it to the Commissioner
as an address for the service of documents by the Commissioner under the Act or
these Regulations; and
(c) the designation of the address or other
circumstances indicate that the person wishes the address to be used by the
Commissioner in preference to other addresses of the person, whether generally
or in specific circumstances.
(2) The designation of an address in a form or
correspondence as an ‘address for service’, a ‘preferred address’, an ‘address
for correspondence’ or similar term satisfies paragraph (1) (c).
13A Change
or withdrawal of preferred address for service
(1) A person may change or withdraw a preferred address
for service only by giving the Commissioner notice in accordance with this
regulation.
(2) The notice must state whether or not the former
address is still effective.
(3) The notice must be given to the Commissioner in one
of the following ways:
(a) orally, including by telephone;
(b) in writing, including electronically;
(c) any other way
approved by the Commissioner in writing.
(4) If the person is required to maintain a preferred
address for service under the Act or these Regulations, the person may withdraw
a preferred address for service only if another effective preferred address for
service that is a postal address remains.
(5) If the person is required to maintain a preferred
address for service under the Act or these Regulations, and a preferred address
for service becomes ineffective, the person must change or withdraw the
ineffective address within 28 days.
13B Requirement
to maintain a preferred address for service
If a person is required to give the Commissioner a
preferred address for service for a purpose (for example, by section 33 of
the Act), the person must subsequently maintain a preferred address for service
for the purpose.
13C Substitute
preferred address for service
(1) This regulation
applies if:
(a) a person has not given the Commissioner a
preferred address for service; or
(b) the Commissioner is satisfied that none of a
person’s preferred addresses for service is effective.
(2) If the Commissioner has a record of another address
relating to the person (whether or not a physical address), and it appears to
the Commissioner that it is likely that the address is effective, the
Commissioner may treat that address as the person’s preferred address for
service for all purposes under the Act and these Regulations.
13D Failure
to notify change of address
A person whose preferred address for service is no
longer effective, and who has not changed or withdrawn the address under
regulation 13A, may not plead the fact that the address was not effective
as a defence in any proceedings instituted against the person under the Act or
these Regulations.
13E Service
of documents
(1) The Commissioner may serve a document on a person
for the purposes of the Act and these Regulations by:
(a) if the person has given a preferred address
for service that is a physical address — leaving a copy of the document at
that address; or
(b) if the person has given a preferred address
for service that is a postal address — posting a copy of the document to
that address; or
(c) if the person has given a preferred address
for service that is an electronic address — delivering an electronic copy
of the document to that address.
(2) This regulation does not affect the operation of any
other law of the Commonwealth, or any law of a State or Territory, that deals
with the service of documents.
Note For an example of another law that
deals with the service of documents, see sections 28A and 29 of the Acts
Interpretation Act 1901.
14 Annotations
on superannuation guarantee statements
If the Commissioner, or a person employed in the
Australian Tax Office, acting in the performance of his or her duties,
annotates a superannuation guarantee statement, he or she must use ink of a
colour that is different from the colour of the ink used to make the statement.
15 Presumption
as to signatures
(1) Judicial notice must be taken of the names and
signatures of the persons who are, or were at any time, the Commissioner, a
Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.
(2) A certificate, notice
or other document bearing the written, printed or stamped name (including a
facsimile of the signature) of a person who is, or was at any time, the
Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the
Commissioner in the place of the person’s signature is taken to have been duly
signed by the person, unless it is proved that the document was issued without
authority.