Giving document if more than 1 taxpayer liable
147 Giving document if more than 1 taxpayer liable
A document is taken to be given to all taxpayers who are liable to pay tax for an instrument, transaction or matter, if it is given to 1 of the taxpayers who is liable to pay the tax.
However, a regulation may declare that subsection (1) does not apply to a taxpayer in stated circumstances.
A regulation may be made only if—
under a tax law, more than 1 taxpayer is liable to pay tax for an instrument, transaction or matter; and
in particular circumstances, it is not reasonable or practicable for the document to be taken to be given to a taxpayer.
Subsections (2) and (3) do not prevent the commissioner from giving the document to the taxpayer to whom the regulation applies.
A reference in this section to a liability to pay tax for an instrument, transaction or matter includes a reference to a liability to pay tax for a matter for a particular period.
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