Commonwealth Numbered Regulations

1992 No. 317 TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) - REG 2

  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.".