125‑1 Address for service125‑1 Address for service

125‑1 Address for service

(1) Your address for service for the purposes of the *MRRT law is: (a) a physical address in Australia; or (b) a postal address in Australia; or (c) an electronic address; that you have given the Commissioner as your address for service for the purposes of the MRRT law. (2) If you have given the Commissioner more than one address for service for the purposes of subsection (1), your address for service is such of those addresses as the Commissioner considers reasonable in the circumstances. (3) If you have not given the Commissioner an address for service, your address for service is the address that the Commissioner reasonably believes to be your address for service for the purposes of the *MRRT law. (4) For the purposes of the *MRRT law, a document (however described) may be given: (a) in the manner specified in section 28A of the Acts Interpretation Act 1901; or (b) if your address for service is an electronic address—by sending it to that address. (5) Despite section 29 of the Acts Interpretation Act 1901, a document under subsection (4) of this section is taken to be given at the time the Commissioner leaves or posts it. (6) This section has effect despite paragraphs 9(1)(d) and 9(2)(d) of the Electronic Transactions Act 1999.

9 Subsection 250‑10(2) in Schedule 1 (after table item 39B)

Insert:

10 Subsection 250‑10(2) in Schedule 1 (after table item 135)

Insert:

11 Section 280‑1 in Schedule 1

After “income tax,”, insert “minerals resource rent tax,”.

12 Section 280‑50 in Schedule 1

After “income tax,”, insert “*MRRT,”.

13 After section 280‑100 in Schedule 1

Insert: