Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 148

Ways document given by commissioner

148 Ways document given by commissioner

(1) A document to be given under a tax law to a person by the commissioner is properly given if it is—
(a) given as provided under the Acts Interpretation Act 1954 , part 10 ; or
(b) left for collection by the person in a collection box kept at the commissioner’s office for the person; or
(c) addressed to the person and left in the person’s exchange box at a document exchange; or
(d) sent by email to the person’s email address as given to the commissioner by the person; or
(e) made available to the person using an approved information system in the circumstances prescribed by regulation; or
(f) given in another way prescribed under a regulation.
(2) Without limiting subsection (1) (a) , a document to be given to a person by the commissioner is properly given if it is left at, or sent to—
(a) an address notified to the commissioner by—
(i) the person; or
(ii) an agent of the person with apparent authority to notify the person’s address; or
(b) for a document to be given under a royalty law—the address for the person recorded in the register.
(3) In this section—

"register" means the register kept under the Mineral and Energy Resources (Common Provisions) Act 2014 .



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