Document ID: chunk:federal_register_of_legislation:C2021C00328:section:12
Version: federal_register_of_legislation:C2021C00328
Segment Type: section
Provision Reference: s 12
Character Range: 14064–15202

12  When the Commissioner is taken to have made a decision or given a notice
 (1) The rules may provide for:
 (a) circumstances in which a decision is taken to have been made by the Commissioner under this Act; and
 (b) when the decision is taken to have been made.
 (2) The rules may provide for:
 (a) circumstances in which a notice of a decision made by the Commissioner under this Act is taken to have been given to an entity; and
 (b) when the notice is taken to have been given to the entity.
 (3) If:
 (a) a decision relating to an entity is made by the Commissioner under this Act; and
 (b) the rules do not require the Commissioner to give a notice of the decision to the entity; and
 (c) rules are not made for the purposes of subsection (2) in relation to the decision; and
 (d) Part IVC of the Taxation Administration Act 1953 applies to the decision;
then, for the purposes of that Part, the Commissioner is taken to have given a notice of the decision to the entity on the day the decision was made.
 (4) Subsection (3) applies even if the Commissioner in fact gives the entity a notice of the decision on a different day.