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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 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.
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