Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)
Schedule 1 Modernising business communications
Part 4 Publication requirements and other amendments
Income Tax Assessment Act 1936
106 Subsection 45D(2)
Omit "daily newspaper that circulates generally in each State, the Australian Capital Territory and the Northern Territory", substitute "manner that results in the notice being accessible to the public and reasonably prominent".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).