Coronavirus Economic Response Package (Payments and Benefits) Act 2020

SECTION 12   WHEN THE COMMISSIONER IS TAKEN TO HAVE MADE A DECISION OR GIVEN A NOTICE  

12(1)  
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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