Personal Liability for Corporate Fault Reform Act 2012 (180 of 2012)

Schedule 6   Other Acts amended

Taxation Administration Act 1953

31   Section 444-15 in Schedule 1

Repeal the section, substitute:

444-15 Notifying and serving companies

For the purposes of an *indirect tax law or the *MRRT law, if the Commissioner considers it appropriate, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:

(a) a director, the secretary or another officer of the company; or

(b) an attorney or agent of the company.

Note: See subsection 444-10(5) for alternative ways to serve a notice or another document on a company (through its public officer or someone else acting or appearing to act for the company).