146
CurrentGiving document to agents of taxpayers, members of partnerships and unincorporated bodies
Part 11Giving and lodging documents
Division 3Documents given by the commissioner
146 Giving document to agents of taxpayers, members of partnerships and unincorporated bodies
(1)
A document is taken to be given by the commissioner to a taxpayer if it is given to an agent of the taxpayer with apparent authority to be given the document.
(2)
A document to be given by the commissioner to a partnership is taken to have been given to all members of the partnership if it is given to any member of the partnership.
(3)
A document to be given by the commissioner to an unincorporated body is taken to have been given to all members of the body if it is given to any member of the committee of management of the body.
This Act’s bill:Explanatory memorandum
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