Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p9
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 9/9)
Character Range: 64214–66583

for service;
you must notify the Commissioner in writing of the new address within 28 days after the change.
 (3) If:
 (a) a notice or other document must be served on you:
 (i) under an *indirect tax law; or
 (ii) in proceedings for recovery of an amount under an indirect tax law; and
 (b) you have notified the Commissioner of an Australian address for service;
the Commissioner may serve the notice or document by post to that address.
 (4) However, if:
 (a) you must lodge or have lodged *GST returns electronically; and
 (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;
the Commissioner may serve a notice of assessment, or notice of penalty or *general interest charge under an *indirect tax law, on you by electronic transmission to that address.

105‑145  Commissioner must give things in writing
 (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing.
 (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so.

Division 110—Goods and services tax

Table of Subdivisions
 Guide to Division 110
110‑F Review of GST decisions

Guide to Division 110

110‑1  What this Division is about
      This Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.

Subdivision 110‑F—Review of GST decisions

Table of sections
110‑50 Reviewable GST decisions

110‑50  Reviewable GST decisions
 (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:
 (a) a *reviewable GST decision relating to you; or
 (b) a *reviewable GST transitional decision relating to you.
Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.
 (2) Each of the following decisions is a reviewable GST decision:

Reviewable GST decisions under GST Act
Item                                    Decision                                                                                                                 Provision of GST Act under which decision is made