Taxation Administration Act 2001

A document is given to the commissioner only if—

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

it is sent by post or facsimile to the commissioner at the commissioner’s office; or

it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001, including by using an approved information system; or

it is given to the commissioner in another way prescribed under a regulation.

This section applies subject to section 143A.