TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

Part 3 heading inserted by SR No 73 of 2000.

Reg 15 substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 70, effective 1 July 2015. Reg 15 formerly read:

REGULATION 15 SERVICE OF COPIES OF DEPARTURE AUTHORISATION CERTIFICATES (ACT S 14U)  
15(1)
For the purposes of subsection 14U(3) of the Act, a copy of a departure authorisation certificate is served, as prescribed, on a person if the copy:

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the Commissioner.

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History

Reg 15(1) amended by SR No 73 of 2000.

15(2)
For the purposes of subsection 14U(4) of the Act, notification of a decision referred to in that subsection is served, as prescribed, on a person if a document containing the particulars of the decision:

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the Commissioner.

Former reg 15 amended and renumbered as reg 12, and former reg 18 amended and renumbered as reg 15, by SR No 73 of 2000.

Former reg 18 inserted by SR No 407 of 1984.