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Thursday, 14 November 1985
Page: 2149


Senator VIGOR(12.41) —As I understand it, one of the problems under the existing taxation Act is that a document is presumed to have been received by a taxpayer if it has been posted by the Australian Taxation Office but that the same type of presumption does not apply in the other direction. Apparently, under the tax legislation if something has been posted by the Office it is deemed to have been received by the taxpayer but the taxpayer does not have the same presumption in his favour. In the light of current statistics concerning the number of documents lost in the post and with the current industrial problems in Australia Post, I ask whether the Government is planning to do anything about the situation. Lost mail may be one of the reasons for the comment about mislaid documents.