Tax Agent Services Act 2009
View history note
Hide history noteFor the purposes of this Act, a document (however described) may be given to an entity: (a) in the manner specified in section 28A of the Acts Interpretation Act 1901 ; or (b) if the entity ' s address for service is an electronic address - by sending it to that address; or (c) if the entity is a company and a liquidator of the company has been appointed - by leaving it at, or posting it to, the address of the liquidator ' s office in the most recent notice of that address lodged with *ASIC; or (d) if the entity is a company and an administrator of the company has been appointed - by leaving it at, or posting it to, the address of the administrator in the most recent notice of that address lodged with ASIC.
70-65(2)
Despite section 29 of the Acts Interpretation Act 1901 , a document posted under subsection (1) of this section is taken to be given at the time the Board posts it.
70-65(3)
This Subdivision has effect despite paragraphs 9(1)(d) and (2)(d) of the Electronic Transactions Act 1999 .
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