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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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