Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 143

Ways of giving document to commissioner

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 .



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