Income Tax Regulations 1936 (Repealed)

Pt 4A repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 18, effective 1 July 2015.

Pt 4A inserted by SR No 289 of 2001.

Reg 40 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 18, effective 1 July 2015. Reg 40 formerly read:

REGULATION 40 SERVICE OF DOCUMENTS  
40(1)
The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

40(2)
This regulation also applies to the service of a notice:

(a) for the purposes of section 451 of the Act - by an attributable taxpayer upon a company that is a CFC within the meaning of Part X ; and

(b) for the purposes of section 452 of the Act - by a company that is a CFC within the meaning of that Part upon a partnership;

in the same way as it applies to the Commissioner serving a document on a person.

40(3)
This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note

For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901 .

Reg 40 inserted by SR No 289 of 2001.