269-52
CurrentCopies of notices
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-15Collection and recovery of tax‑related liabilities and other amounts
Division 269Penalties for directors of non‑complying companies
Subdivision 269-DMiscellaneous
269-52 Copies of notices
(1)
If:
(a)
the Commissioner gives you a notice under section 269‑25 in accordance with section 269‑50; and
(b)
you have given the address of a *registered tax agent to the Commissioner as your address for service for the purposes of any *taxation law;
the Commissioner may also give you a copy of the notice.
(2)
The Commissioner may do so by leaving the copy at, or posting the copy to, the address of the *registered tax agent.
(3)
To avoid doubt, this section does not affect:
(a)
whether the Commissioner has given you the actual notice; or
(b)
how the Commissioner may give you the actual notice.
This Act’s bill:Second reading speech
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