Commonwealth Consolidated Regulations

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TAXATION ADMINISTRATION REGULATIONS 1976 - REG 15

Service of copies of departure authorisation certificates (Act s 14U)

         (1)   For the purposes of subsection 14U (3) of the Act, a copy of a departure authorisation certificate is served, as prescribed, on a person if the copy:

                (a)    is delivered to the person personally; or

               (b)    is left at, or sent by pre‑paid post to, the address of the place of residence or business of the person last known to the Commissioner.

         (2)   For the purposes of subsection 14U (4) of the Act, notification of a decision referred to in that subsection is served, as prescribed, on a person if a document containing the particulars of the decision:

                (a)    is delivered to the person personally; or

               (b)    is left at, or sent by pre‑paid post to, the address of the place of residence or business of the person last known to the Commissioner.

   



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