Inserts for
Personal Liability for Corporate Fault Reform Bill 2012: taxation laws amendment

EXPOSURE DRAFT

Schedule 1—Taxation laws amendment
  
Income Tax Assessment Act 1936
1  At the end of paragraph 252(1)(e)
Add:
Note:	See section 252AA for alternative ways to give notices to, or serve documents on, a company (through its officers, attorneys or agents).
2  Paragraph 252(1)(j)
Repeal the paragraph.
3  After section 252A
Insert:
253  Notifying and serving companies
		For the purposes of this Act, or a regulation under this Act, if the Commissioner thinks fit, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:
	(a)	a director, the secretary or another officer of the company; or
	(b)	an attorney or agent of the company.
Note:	See paragraph 252(1)(e) for alternative ways to serve documents on a company (through its public officer or someone else acting or appearing to act for the company).
Superannuation Guarantee (Administration) Act 1992
4  At the end of subsection 57(2)
Add:
Note:	See section 57A for alternative ways to give notices to, or serve documents on, a company (through its officers, attorneys or agents).
5  Subsection 57(7)
Repeal the subsection.
6  After section 57
Insert:
57A  Notifying and serving companies
		For the purposes of this Act, if the Commissioner thinks fit, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:
	(a)	a director, the secretary or another officer of the company; or
	(b)	an attorney or agent of the company.
Note:	See subsection 57(2) for alternative ways to serve documents on a company (through its public officer or someone else acting or appearing to act for the company).
Taxation Administration Act 1953
7  At the end of subsection 444‑10(5) in Schedule 1
Add:
Note:	See section 444‑15 for alternative ways to give notices to, or serve documents on, a company (through its officers, attorneys or agents).
8  Section 444‑15 in Schedule 1
Repeal the section, substitute:
444‑15  Notifying and serving companies
		For the purposes of an *indirect tax law, if the Commissioner considers it appropriate, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:
	(a)	a director, the secretary or another officer of the company; or
	(b)	an attorney or agent of the company.
Note:	See subsection 444‑10(5) for alternative ways to serve documents on a company (through its public officer or someone else acting or appearing to act for the company).