Queensland Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2016 - SECT 75

75 Amendment of s 144 (When document given to commissioner)

(1) Section 144(1)(e), before ‘the time’—
insert—
at

(2) Section 144(2)—
omit, insert—

(2) However, if the document is given to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the document is taken to be given to the commissioner on the following business day.

(3) Subsection (2) does not apply to a document given in the way mentioned in subsection (1)(e).