Income Tax Appeals (Board of Review) Rules 1940


11/Nov/1998 - Current (at 31 Dec 2005)
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    2. Board to notify taxpayer of time and place for review

    (1) After receipt of the statement aforesaid the Chairman of the Board of Review shall, subject to paragraph (2) of this rule, fix a day and time and place for the review by the said Board, and cause notices thereof in writing to be served upon the Commissioner and the taxpayer respectively.

    (2) The day and time for a review as fixed by the Board of Review shall be so fixed as to enable the Commissioner and the taxpayer to receive at least fourteen days' notice thereof, and the notice of the day and time so fixed to be served upon the Commissioner and the taxpayer shall be served upon them not less than fourteen days prior to the day fixed for the review.

    (3) A notice under this rule may be served either personally or by post, and, if served by post, service shall be effected by properly addressing, prepaying, and posting the notice as a letter to the address of the Commissioner, or to the address of the taxpayer, as the case may require, and, unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of past.



Note: This is not an authorised version. The only authorised version is the hardcopy (printed) version published under authority of the Government Printer, available from the State Law Publisher, 10 William St Perth W.A. 6000.