sec.148Ways document given by commissioner

sec.148 Ways document given by commissioner

A document to be given under a tax law to a person by the commissioner is properly given if it is— given as provided under the Acts Interpretation Act 1954 , part 10 ; or left for collection by the person in a collection box kept at the commissioner’s office for the person; or addressed to the person and left in the person’s exchange box at a document exchange; or sent by email to the person’s email address as given to the commissioner by the person; or made available to the person using an approved information system in the circumstances prescribed by regulation; or given in another way prescribed under a regulation. Without limiting subsection (1) (a) , a document to be given to a person by the commissioner is properly given if it is left at, or sent to— an address notified to the commissioner by— the person; or an agent of the person with apparent authority to notify the person’s address; or for a document to be given under a royalty law—the address for the person recorded in the register. In this section— register means the register kept under the Mineral and Energy Resources (Common Provisions) Act 2014 . s 148 amd 2018 No. 12 s 34 ; 2020 No. 30 s 142 (sec.148-ssec.1) A document to be given under a tax law to a person by the commissioner is properly given if it is— given as provided under the Acts Interpretation Act 1954 , part 10 ; or left for collection by the person in a collection box kept at the commissioner’s office for the person; or addressed to the person and left in the person’s exchange box at a document exchange; or sent by email to the person’s email address as given to the commissioner by the person; or made available to the person using an approved information system in the circumstances prescribed by regulation; or given in another way prescribed under a regulation. (sec.148-ssec.2) Without limiting subsection (1) (a) , a document to be given to a person by the commissioner is properly given if it is left at, or sent to— an address notified to the commissioner by— the person; or an agent of the person with apparent authority to notify the person’s address; or for a document to be given under a royalty law—the address for the person recorded in the register. (sec.148-ssec.3) In this section— register means the register kept under the Mineral and Energy Resources (Common Provisions) Act 2014 .

• (a) given as provided under the Acts Interpretation Act 1954 , part 10 ; or
• (b) left for collection by the person in a collection box kept at the commissioner’s office for the person; or
• (c) addressed to the person and left in the person’s exchange box at a document exchange; or
• (d) sent by email to the person’s email address as given to the commissioner by the person; or
• (e) made available to the person using an approved information system in the circumstances prescribed by regulation; or