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Tax Administration Act 1994

Commissioner and department - Functions and powers of Commissioner

13: Proof of signature of Commissioner

You could also call this:

"Trusting the Commissioner's Signature on Official Documents"

Illustration for Tax Administration Act 1994

You can use the Commissioner's or an officer's printed or electronic signature on documents. This signature can be used on certificates, notices, or other documents when they exercise their powers. The signature is used to show who signed the document. You do not need to prove the Commissioner's or an officer's signature is real. The signature is assumed to be real until someone proves it is not. This means you can trust the signature is genuine. The court will also trust the signature and know the person signing holds a certain office. This is called judicial notice and it helps with legal matters. It means the court will accept the signature as real without needing extra proof.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350154.

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Crime and justice > Courts and legal helpGovernment and voting > Government departments
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12: Official seal, or

"The Inland Revenue Department's special official stamp"

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13B: Use of electronic signatures for tax administration purposes, or

"Signing tax documents electronically"

Part 2Commissioner and department
Functions and powers of Commissioner

13Proof of signature of Commissioner

  1. The printed or electronic signature of the Commissioner or an officer of the department may be used on any certificate, notice, or other document in relation to the exercise of the Commissioner's or officer's powers, duties, and functions under this or any other Act.

  2. Any certificate, notice, or other document purporting to bear the written, printed, or electronic signature of the Commissioner or an officer of the department shall, until the contrary is proved, be deemed to have been duly signed by the person whose signature it purports to bear.

  3. Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held office as Commissioner or other relevant officer of the department, as the case may require.

Notes
  • Section 13: replaced, on , by section 7 of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 13(1): amended, on , by section 77(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 13(2): amended, on , by section 77(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).