Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 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.



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