Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)
Schedule 4 Minor and technical amendments
Part 2 Amendments commencing first day of first quarter after Royal Assent
Tax Agent Services Act 2009
111 At the end of Division 70
Add:
Subdivision 70-F - Address for service of notices
Table of sections
70-60 Address for service of notices
70-65 How documents may be given
70-60 Address for service of notices
(1) An entity's address for service of notices by the Board for the purposes of this Act is:
(a) a physical address in Australia; or
(b) a postal address in Australia; or
(c) an electronic address;
that the entity has given the Board as the entity's address for service for the purposes of this Act.
(2) If an entity has given the Board more than one address for service for the purposes of subsection (1), the entity's address for service is such of those addresses as the Board considers reasonable in the circumstances.
(3) If an entity has not given the Board an address for service, the entity's address for service is the address that the Board reasonably believes to be the entity's address for service for the purposes of this Act.
70-65 How documents may be given
(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.
(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.
(3) This Subdivision has effect despite paragraphs 9(1)(d) and (2)(d) of the Electronic Transactions Act 1999.