(1) A document issued by the Commissioner-General under a tax law is sufficiently authenticated if the name or title of the Commissioner-General, or authorised tax officer, is
(a) in the case of a paper document, signed, printed, stamped or written on the document; or
(b) in the case of an electronic document, imbedded in the document by way of electronic signature.
(2) A document issued under a tax law is not invalid or defective if
(a) the document is in substance and effect, in conformity with the tax law; and
(b) the person to whom the document is addressed or to whom the document applies is designated in the document according to common understanding.
(3) The Commissioner-General may amend a document issued to a person under a tax law if the document contains a defect.
(4) Despite subsection (3), where the defect involves a dispute in relation to the interpretation of a tax law or facts involving a particular person, the Commissioner-General shall not amend the part of the document that contains the defect.
(5) The Commissioner-General may amend a practice note, private ruling or class ruling, but only in accordance with section 102 or 106, as the case requires.