A New Tax System (Family Assistance) (Administration) Act 1999

Any notice that the Secretary is authorised or required by the family assistance law to give to a person may be given by the Secretary to the person’s correspondence nominee.

The notice:

must, in every respect, be in the same form, and in the same terms, as if it were being given to the person; and

may be given to the correspondence nominee personally or by post or in any other manner approved by the Secretary.

If:

under subsection (1), the Secretary gives a notice (the nominee notice) to a person’s correspondence nominee; and

the Secretary afterwards gives the person a notice that:

is expressed to be given under the same provision of the family assistance law as the nominee notice; and

makes the same requirement of the person as the nominee notice;

If:

under subsection (1), the Secretary gives a notice (the nominee notice) to a person’s correspondence nominee; and

the Secretary has already given to the person a notice that:

is expressed to be given under the same provision of the family assistance law as the nominee notice; and

makes the same requirement of the person as the nominee notice;