TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 2A - SERVICE OF DOCUMENTS IN GENERAL  

REGULATION 12F   SERVICE OF DOCUMENTS  

12F(1)  
The Commissioner may serve a document on a person for the purposes of the taxation laws by:


(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or


(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or


(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

12F(2)  
This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note:

For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901 .


 

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