sec.143Ways of giving document to commissioner

sec.143 Ways of giving document to commissioner

A document is given to the commissioner only if— it is left at the commissioner’s office with the commissioner or a public service employee engaged in the administration of the tax laws; or it is sent by post or facsimile to the commissioner at the commissioner’s office; or it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 , including by using an approved information system; or it is given to the commissioner in another way prescribed under a regulation. This section applies subject to section 143A . s 143 amd 2007 No. 42 s 41 ; 2009 No. 19 s 87 ; 2019 No. 20 s 65 (sec.143-ssec.1) A document is given to the commissioner only if— it is left at the commissioner’s office with the commissioner or a public service employee engaged in the administration of the tax laws; or it is sent by post or facsimile to the commissioner at the commissioner’s office; or it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 , including by using an approved information system; or it is given to the commissioner in another way prescribed under a regulation. (sec.143-ssec.2) This section applies subject to section 143A .

• (a) it is left at the commissioner’s office with the commissioner or a public service employee engaged in the administration of the tax laws; or
• (b) it is sent by post or facsimile to the commissioner at the commissioner’s office; or
• (c) it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 , including by using an approved information system; or
• (d) it is given to the commissioner in another way prescribed under a regulation.