Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 147

147 Giving document if more than 1 taxpayer liable

(1) A document is taken to be given to all taxpayers who are liable to pay tax for an instrument, transaction or matter, if it is given to 1 of the taxpayers who is liable to pay the tax.

(2) However, a regulation may declare that subsection (1) does not apply to a taxpayer in stated circumstances.

(3) A regulation may be made only if—

(a) under a tax law, more than 1 taxpayer is liable to pay tax for an instrument, transaction or matter; and

(b) in particular circumstances, it is not reasonable or practicable for the document to be taken to be given to a taxpayer.

(4) Subsections (2) and (3) do not prevent the commissioner from giving the document to the taxpayer to whom the regulation applies.

(5) A reference in this section to a liability to pay tax for an instrument, transaction or matter includes a reference to a liability to pay tax for a matter for a particular period.