Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 14

(1)

Any notice or other document given by or on behalf of the Commissioner under the Act or these Regulations may be served on any person by:

(a)

delivering it personally to the person; or

(b)

leaving it at the person's address for service; or

(c)

sending it by electronic transmission:

(i)

to a facility maintained by the person for the receipt of electronically transmitted documents; or

(ii)

in such a manner that the document should, in the ordinary course of events, be received by the person; or

(d)

by posting it by prepaid letter post, addressed to the person at his or her address for service.

(2)

In the absence of proof to the contrary, a notice or other document served on a person in accordance with subregulation (1) is taken to have been served:

(a)

in the case of service in accordance with paragraph (1) (a), (b), or (c) — when the notice or document is delivered, left or transmitted, as the case requires; and

(b)

in the case of service in accordance with paragraph (1) (d) — when the notice or document would, in the ordinary course of post, have arrived at the place to which it was addressed.