Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
If:
(a) the Commissioner gives you a notice under section 269-25 in accordance with section 269-50 ; and
(b) you have given the address of a * registered tax agent to the Commissioner as your address for service for the purposes of any * taxation law;
The Commissioner may do so by leaving the copy at, or posting the copy to, the address of the * registered tax agent. 269-52(3)
To avoid doubt, this section does not affect:
(a) whether the Commissioner has given you the actual notice; or
(b) how the Commissioner may give you the actual notice.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 269
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Penalties for directors of non-complying companies
Subdivision 269-D
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Miscellaneous
SECTION 269-52
COPIES OF NOTICES
269-52(1)
If:
(a) the Commissioner gives you a notice under section 269-25 in accordance with section 269-50 ; and
(b) you have given the address of a * registered tax agent to the Commissioner as your address for service for the purposes of any * taxation law;
the Commissioner may also give you a copy of the notice.
269-52(2)The Commissioner may do so by leaving the copy at, or posting the copy to, the address of the * registered tax agent. 269-52(3)
To avoid doubt, this section does not affect:
(a) whether the Commissioner has given you the actual notice; or
(b) how the Commissioner may give you the actual notice.
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