Real Property Gains Tax Act 1976 (Act 169)
PART V - ADMINISTRATIVE AND SUPPLEMENTAL



Section 49. Returns, etc., presumed to be made with due authority.


A return, statement or other similar document purporting to be made for the purposes of this Act by or on behalf of any person shall be presumed to have been made by that person or on his authority, as the case may be, until the contrary is proved; and any person signing such a return, statement or document shall be deemed to be cognizant of its contents.



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