New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 115

115 Day of service of document or payment of money

If a document is served on the Chief Commissioner or a payment of money is tendered to the Chief Commissioner at a time on a day that is after the ordinary hours of business when the offices of the Chief Commissioner are open to the public on that day, the document or money is taken to have been served on or tendered to the Chief Commissioner on the following business day.