Reg 40 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 18, effective 1 July 2015.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