sec.144When document given to commissioner

sec.144 When document given to commissioner

A document is taken to be given to the commissioner— if it is given to the commissioner in the way mentioned in section 143 (a) —when it is actually received by the commissioner or employee with whom it is left; or if it is sent by fax—the date the fax is sent; or if it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 — using an approved information system—at the time the communication enters the approved information system; or otherwise—at the time of receipt determined under that Act; or if it is given to the commissioner in the way mentioned in section 143 (d) —at the time prescribed under a regulation; or if it is given by an electronic communication to the commissioner in compliance with an electronic communication notice—at the time the communication enters an approved information system. For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A (1) (b) . However, if the document is given to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the document is taken to be given to the commissioner on the following business day. Subsection (2) does not apply to a document given to the commissioner using an approved information system. s 144 amd 2007 No. 42 s 42 ; 2009 No. 19 s 89 ; 2016 No. 64 s 75 ; 2019 No. 20 s 66 (sec.144-ssec.1) A document is taken to be given to the commissioner— if it is given to the commissioner in the way mentioned in section 143 (a) —when it is actually received by the commissioner or employee with whom it is left; or if it is sent by fax—the date the fax is sent; or if it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 — using an approved information system—at the time the communication enters the approved information system; or otherwise—at the time of receipt determined under that Act; or if it is given to the commissioner in the way mentioned in section 143 (d) —at the time prescribed under a regulation; or if it is given by an electronic communication to the commissioner in compliance with an electronic communication notice—at the time the communication enters an approved information system. For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A (1) (b) . (sec.144-ssec.2) However, if the document is given to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the document is taken to be given to the commissioner on the following business day. (sec.144-ssec.3) Subsection (2) does not apply to a document given to the commissioner using an approved information system.

• (a) if it is given to the commissioner in the way mentioned in section 143 (a) —when it is actually received by the commissioner or employee with whom it is left; or
• (b) if it is sent by fax—the date the fax is sent; or