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.