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(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.