Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 444 - Obligations of entities on behalf of other entities  

Subdivision 444-A - Unincorporated associations and bodies and companies  

SECTION 444-15   444-15   NOTIFYING AND SERVING COMPANIES  


For the purposes of an *indirect tax law, if the Commissioner considers it appropriate, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:


(a) a director, the secretary or another officer of the company; or


(b) an attorney or agent of the company.

Note:

See subsection 444-10(5) for alternative ways to serve a notice or another document on a company (through its public officer or someone else acting or appearing to act for the company).


 

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