Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 143

143 Ways of giving document to commissioner

(1) A document is given to the commissioner only if—

(a) it is left at the commissioner’s office with the commissioner or a public service employee engaged in the administration of the tax laws; or

(b) it is sent by post or facsimile to the commissioner at the commissioner’s office; or

(c) it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 , including by using an approved information system; or

(d) it is given to the commissioner in another way prescribed under a regulation.

(2) This section applies subject to section 143A .