12When the Commissioner is taken to have made a decision or given a notice

#### 12 When the Commissioner is taken to have made a decision or given a notice (1) The rules may provide for: (a) circumstances in which a decision is taken to have been made by the Commissioner under this Act; and (b) when the decision is taken to have been made. (2) The rules may provide for: (a) circumstances in which a notice of a decision made by the Commissioner under this Act is taken to have been given to an entity; and (b) when the notice is taken to have been given to the entity. (3) If: (a) a decision relating to an entity is made by the Commissioner under this Act; and (b) the rules do not require the Commissioner to give a notice of the decision to the entity; and (c) rules are not made for the purposes of subsection (2) in relation to the decision; and (d) Part IVC of the Taxation Administration Act 1953 applies to the decision; then, for the purposes of that Part, the Commissioner is taken to have given a notice of the decision to the entity on the day the decision was made. (4) Subsection (3) applies even if the Commissioner in fact gives the entity a notice of the decision on a different day.