TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS

REGULATION 7   SERVICES OF NOTICES ETC.  

7(1) 

Any notice or other document given by or on behalf of the Commissioner under the Act or these Regulations may be served on any person by:

(a)  delivering it personally to the person; or

(b)  leaving it at the person's address for service; or

(c)  sending it by electronic transmission:

(i) to a facility maintained by the person for the receipt of electronically transmitted documents; or

(ii) in such a manner that the document should, in the ordinary course of events, be received by the person; or

(d)  by posting it by prepaid letter post, addressed to the person at his or her address for service.

7(2) 

In the absence of proof to the contrary, a notice or other document served on a person in accordance with subregulation (1) is taken to have been served:

(a)  in the case of service in accordance with paragraph (1)(a), (b), or (c) - when the notice or document is delivered, left or transmitted, as the case requires; and

(b)  in the case of service in accordance with paragraph (1)(d) - when the notice or document would, in the ordinary course of post, have arrived at the place to which it was addressed.