TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS
(i) to a facility maintained by the person for the receipt of electronically transmitted documents; or
(ii) in such a manner that the document should, in the ordinary course of events, be received by the person; or(d) by posting it by prepaid letter post, addressed to the person at his or her address for service. 7(2) In the absence of proof to the contrary, a notice or other document served on a person in accordance with subregulation (1) is taken to have been served: (a) in the case of service in accordance with paragraph (1)(a), (b), or (c) - when the notice or document is delivered, left or transmitted, as the case requires; and (b) in the case of service in accordance with paragraph (1)(d) - when the notice or document would, in the ordinary course of post, have arrived at the place to which it was addressed.
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