Lodgment and giving of documents to Commissioner
51 Lodgment and giving of documents to Commissioner
In this regulation —
return means —
an additional rent return; or
a production report; or
a royalty return.
A return, notice or other document required or permitted to be lodged or otherwise given to the Commissioner under Part 5A of the Act or another provision of these regulations may be lodged or given by —
filing it during business hours at the principal office of the Commissioner; or
sending it by prepaid post to the address of the principal office of the Commissioner; or
filing an electronic version of it using the Commissioner’s website.
A return, notice or other document is lodged with or given to the Commissioner —
if it is filed under subregulation (2)(a) or (c) — when it is filed; or
if it is sent by post under subregulation (2)(b) —
on the day on which it is taken to have been delivered under subregulation (2); or
if it is proven to have been delivered on a day after that day — on the day on which it is proven to have been delivered;
or
in any other case — on the business day after the day on which the document, addressed to the Commissioner, is sent to, left for or otherwise communicated to the Commissioner.
A return, notice or other document sent by post to the address of the principal office of the Commissioner is taken to be lodged or given —
if sent from in the State — on the 4th business day after the day on which it is sent; or
if sent from outside the State but in Australia — on the 6th business day after the day on which it is sent; or
if sent from outside Australia — on the 14th business day after the day on which it is sent.
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