Taxation Administration Act 1997

For the purposes of a taxation law, a document must be taken, unless the contrary is proved, to have been served on or given to a person by the Commissioner—

in the case of delivery in person—at the time the document is delivered;

in the case of posting—7 business days after the day on which the document was posted;

in the case where the Commissioner makes a document available for access or retrieval by the person from or through an internet site maintained by the Commissioner—at the time the Commissioner notifies the person by electronic communication that the document is available to be accessed or retrieved;

in the case of any other form of electronic communication—at the time that communication is received;

in the case of a prescribed means of service—at the prescribed time.

For the purposes of subsection (1)(c), notification is taken to have been given to a person by the Commissioner at the time the electronic communication of the notification is received by the person.

If the Commissioner is taken under section 12A to have made an assessment of a tax liability of a taxpayer in respect of a dutiable transaction under the Duties Act 2000, the Commissioner is taken to have served the assessment on the taxpayer on the later of—

the making of an irrevocable commitment to—

pay the duty payable in respect of the dutiable transaction; or

not pay any duty in respect of the dutiable transaction, if no duty is payable; or

the completion of the dutiable transaction.