TASIn ForceAct
Taxation Administration Act 1997
116Day of service of document or payment of money
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### 116 Day of service of document or payment of money
> If a document is served on or lodged with the Commissioner or a payment of money is tendered to the Commissioner at a time on a day that is after the ordinary hours of business when the offices of the Commissioner are open to the public on that day, the document or payment is taken to have been served on, lodged with or tendered to the Commissioner on the following business day.