TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 2A - SERVICE OF DOCUMENTS IN GENERAL  

REGULATION 12F   SERVICE OF DOCUMENTS  

12F(1)    
The Commissioner may serve a document on a person for the purposes of the taxation laws 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.

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History

Reg 12F(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 68, by substituting " the taxation laws " for " the Act and these Regulations " , effective 1 July 2015.

12F(2)    
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 .

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History

Reg 12F inserted by SR No 289 of 2001.

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