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Taxation Administration Act 2007
143Time of service
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143 Time of service (1) If a document is received by the Commissioner after normal business hours, the document is taken to have been served on the Commissioner on the following business day. (2) If a payment of money is received by the Commissioner after normal business hours, the payment is taken to have been made on the following business day. (3) In this section: normal business hours means the hours when the Commissioner's offices are normally open to the public for business.