sec.147Giving document if more than 1 taxpayer liable

sec.147 Giving document if more than 1 taxpayer liable

A document is taken to be given to all taxpayers who are liable to pay tax for an instrument, transaction or matter, if it is given to 1 of the taxpayers who is liable to pay the tax. However, a regulation may declare that subsection (1) does not apply to a taxpayer in stated circumstances. A regulation may be made only if— under a tax law, more than 1 taxpayer is liable to pay tax for an instrument, transaction or matter; and in particular circumstances, it is not reasonable or practicable for the document to be taken to be given to a taxpayer. Subsections (2) and (3) do not prevent the commissioner from giving the document to the taxpayer to whom the regulation applies. A reference in this section to a liability to pay tax for an instrument, transaction or matter includes a reference to a liability to pay tax for a matter for a particular period. s 147 amd 2020 No. 30 s 141 (sec.147-ssec.1) A document is taken to be given to all taxpayers who are liable to pay tax for an instrument, transaction or matter, if it is given to 1 of the taxpayers who is liable to pay the tax. (sec.147-ssec.2) However, a regulation may declare that subsection (1) does not apply to a taxpayer in stated circumstances. (sec.147-ssec.3) A regulation may be made only if— under a tax law, more than 1 taxpayer is liable to pay tax for an instrument, transaction or matter; and in particular circumstances, it is not reasonable or practicable for the document to be taken to be given to a taxpayer. (sec.147-ssec.4) Subsections (2) and (3) do not prevent the commissioner from giving the document to the taxpayer to whom the regulation applies. (sec.147-ssec.5) A reference in this section to a liability to pay tax for an instrument, transaction or matter includes a reference to a liability to pay tax for a matter for a particular period.

• (a) under a tax law, more than 1 taxpayer is liable to pay tax for an instrument, transaction or matter; and
• (b) in particular circumstances, it is not reasonable or practicable for the document to be taken to be given to a taxpayer.