Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 149

149 When document given by commissioner

(1) A document is taken to be given by the commissioner to a person—

(a) if it is sent by fax—the date the fax is sent; or
(b) if it is left in a collection or exchange box—the date it is left in the box; or
(c) if it is sent by email—the date the email is sent; or
(d) if it is given in a way prescribed under a regulation—the date prescribed under the regulation.
Editor's note—
For the time of giving a document by post, see the Acts Interpretation Act 1954, section 39A(1)(b).

(2) However, if under subsection (1), the document is given after 5p.m. on a particular day, the document is taken to be given to the person on the following business day.



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