Signing authority for tax returns expanded: authorised representatives and officers may sign for absent, incapacitated, non resident companies and political parties. Amendment to section 140 specifies authorised signatories for tax returns: individuals may sign their own returns or designate an authorised person by attached power of attorney, guardians may sign for mentally incapacitated persons, and other authorised persons may sign where the individual cannot. For companies, a non resident may use a signatory holding an attached power of attorney; if wound up or a receiver appointed the liquidator must sign; where government has taken over management the principal officer must sign. Political parties' returns may be signed by their chief executive officer.
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Provisions expressly mentioned in the judgment/order text.
Signing authority for tax returns expanded: authorised representatives and officers may sign for absent, incapacitated, non resident companies and political parties.
Amendment to section 140 specifies authorised signatories for tax returns: individuals may sign their own returns or designate an authorised person by attached power of attorney, guardians may sign for mentally incapacitated persons, and other authorised persons may sign where the individual cannot. For companies, a non resident may use a signatory holding an attached power of attorney; if wound up or a receiver appointed the liquidator must sign; where government has taken over management the principal officer must sign. Political parties' returns may be signed by their chief executive officer.
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