Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 269 - Penalties for directors of non-complying companies  

Subdivision 269-D - 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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