Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 222AOF

How notice may be given

             (1)  If it appears from ASIC documents that a person is, or has been within the last 7 days, a director of the company, the Commissioner may give the person a notice under section 222AOE by leaving it at, or sending it by post to, an address that appears from such documents to be, or to have been within the last 7 days, the person's place of residence or business.

Note:          Sections 28A and 29 of the Acts Interpretation Act 1901 are also relevant to giving a notice under section 222AOE.

             (2)  In this section:

"ASIC document" means a return:

                     (a)  lodged with the Australian Securities and Investments Commission under section 205A, 205B or 346C of the Corporations Act 2001 ; or

                     (b)  lodged with a person under a law that, for the purposes of the Corporations Act 2001 , is a previous law corresponding to section 205A, 205B or 346C of that Act.



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