TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) 1992 NO. 317 

TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) 1992 NO. 317 
- TABLE OF PROVISIONS

1.    Amendment  
2.    New regulation 18A  


1992 No. 317 TAXATION ADMINISTRATION REGULATIONS (AMENDMENT)
- REG 1
1.   Amendment


  1.1   The Taxation Administration Regulations are amended as set out in
these Regulations.
(NOTE: These Regulations commence on gazettal: see Acts Interpretation Act
1901, s.48.)


1992 No. 317 TAXATION ADMINISTRATION REGULATIONS (AMENDMENT)
- REG 2
2.   New regulation 18A


  2.1   After regulation 18, insert:
  Service of notice of a private ruling by the Commissioner
  "18A. (1)  A written notice of a private ruling may be served on the person
who applied for the ruling:
  (a) by delivering it to the person; or
  (b) by leaving it at the person's address for service; or
  (c) by sending it by prepaid post to the person's address for service.
  "(2) A person's address for service is:
  (a) the address that the person gave, in the application for the private
ruling, as the address for service; or
  (b) if the person gives the Commissioner another address for service-the
other address.
  "(3) A document relating to a private ruling that is sent to an address by
prepaid post is taken to have been served on the person who applied for the
ruling at the time at which it would have arrived at the address in the
ordinary course of the post, unless the contrary is proved.".


- NOTES


1992 No. 317*1* TAXATION ADMINISTRATION REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 7 October 1992.
*2* Statutory Rules 1976 No. 129 as amended by 1984 Nos. 407 and 415; 1989 No.
73.