| (1) |
A notice, document or other communication issued, given, sent or served in the manner referred to in section 251 or 252, is regarded as received by the person to whom it was delivered or left, or if posted it is regarded as having been received by the person to whom it was addressed at the time when it would, in the ordinary course of post, have arrived at the addressed place. |
| (2) |
Subsection (1) does not apply if— |
| (a) |
SARS is satisfied that the notice, document or other communication was not received or was received at some other time; or |
| (b) |
a court decides that the notice, document or other communication was not received or was received at some other time. |
| (3) |
If SARS is satisfied that— |
| (a) |
a notice, document or other communication (other than a notice of assessment) issued, given, sent or served in a manner referred to in section 251 or 252 (excluding paragraphs (a) and (b) thereof)— |
| (i) |
has not been received by the addressee; or |
| (ii) |
has been received by that person considerably later than it should have been received; and |
| (b) |
the person has in consequence been placed at a material disadvantage, |
the notice, document or other communication must be withdrawn and be issued, given, sent or served anew.
Administration of Estates Act, 1965
