Tax Agent Services Act 2009

PART 7 - MISCELLANEOUS  

Division 70 - Miscellaneous  

Subdivision 70-F - Address for service of notices  

SECTION 70-65   How documents may be given  

70-65(1)    
For 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 .