Taxation Administration Regulations (Amendment) (Cth)

Statutory Rules 1992

No. 317 1

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Taxation Administration Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Taxation Administration Act 1953.

 Dated 30 September 1992.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

JOHN DAWKINS

Treasurer

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1.   Amendment

1.1   The Taxation Administration Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s.48.]

2.   New regulation 18a

2.1   After regulation 18, insert:

Service of notice of a private ruling by the Commissioner

 “18a. (1)  A written notice of a private ruling may be served on the person who applied for the ruling:

• (a)

  by delivering it to the person; or

• (b)

  by leaving it at the person’s address for service; or

• (c)

  by sending it by prepaid post to the person’s address for service.

“(2)

A person’s address for service is:

• (a)

  the address that the person gave, in the application for the private ruling, as the address for service; or

• (b)

  if the person gives the Commissioner another address for service—the other address.

“(3)

A document relating to a private ruling that is sent to an address by prepaid post is taken to have been served on the person who applied for the ruling at the time at which it would have arrived at the address in the ordinary course of the post, unless the contrary is proved.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 7 October 1992.

2. Statutory Rules 1976 No. 129 as amended by 1984 Nos. 407 and 415; 1989 No. 73.