S 57 repealed by No 2 of 2015, s 3 and Sch 2 item 49, effective 1 July 2015. S 57 formerly read:
SECTION 57 ADDRESS FOR SERVICE
57(1)
An entity's address for service for the purposes of this Act is:
(a)
if the entity is registered in the Australian Business Register
-
the address shown in the Register under subsection
25(2)
of the
A New Tax System (Australian Business Number) Act 1999
as the entity's address for service; or
(b)
if the entity is not registered in that Register
-
the address last notified by the entity in a claim, application or any other document under this Act or an entitlement Act; or
(c)
any other address that the Commissioner reasonably believes to be the entity's address for service.
History
S 57(1) amended by
No 42 of 2009
, s 3 and Sch 6 item 33, by inserting
"
under subsection 25(2) of the
A New Tax System (Australian Business Number) Act 1999
"
after
"
address shown in the Register
"
in para (a), effective 23 June 2009.
57(2)
If an entity on whom a notice or other document must be served:
(a)
under this Act or an entitlement Act; or
(b)
in proceedings for recovery of a scheme debt;
has notified the Commissioner of an Australian address for service, the Commissioner may serve the notice or document by post to that address.
57(3)
However, if an entity that has made claims electronically notifies the Commissioner of an address for effecting service by way of electronic transmission, the Commissioner may serve a notice under this Act or an entitlement Act on the entity by electronic transmission to that address.
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