Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 149

149 When document given by commissioner

(1) A document is taken to be given by the commissioner to a person—

(a) if it is sent by fax—the date the fax is sent; or

(b) if it is left in a collection or exchange box—the date it is left in the box; or

(c) if it is sent by email—the date the email is sent; or

(d) if it is made available using an approved information system or given in a way prescribed under a regulation—the date prescribed under the regulation.

Note—

For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A (1) (b) .

(2) However, if under subsection (1) , the document is given after 5p.m. on a particular day, the document is taken to be given to the person on the following business day.