s 143
In forceWays of giving document to commissioner
Part 11Giving and lodging documents
Division 2Documents given to the commissioner
143 Ways of giving document to commissioner
(1)
A document is given to the commissioner only if—
(a)
it is left at the commissioner’s office with the commissioner or a public service employee engaged in the administration of the tax laws; or
(b)
it is sent by post or facsimile to the commissioner at the commissioner’s office; or
(c)
it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001, including by using an approved information system; or
(d)
it is given to the commissioner in another way prescribed under a regulation.
(2)
This section applies subject to section 143A.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.