Coronavirus Economic Response Package (Payments and Benefits) Act 2020
The rules may provide for:
(a) circumstances in which a decision is taken to have been made by the Commissioner under this Act; and
(b) when the decision is taken to have been made.
12(2)
The rules may provide for:
(a) circumstances in which a notice of a decision made by the Commissioner under this Act is taken to have been given to an entity; and
(b) when the notice is taken to have been given to the entity.
12(3)
If:
(a) a decision relating to an entity is made by the Commissioner under this Act; and
(b) the rules do not require the Commissioner to give a notice of the decision to the entity; and
(c) rules are not made for the purposes of subsection (2) in relation to the decision; and
(d) Part IVC of the Taxation Administration Act 1953 applies to the decision;
then, for the purposes of that Part, the Commissioner is taken to have given a notice of the decision to the entity on the day the decision was made.
12(4)
Subsection (3) applies even if the Commissioner in fact gives the entity a notice of the decision on a different day.
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