Where a Commonwealth Act authorises service of a document by post, s 29 of the Acts Interpretation Act 1901 (Cth) applies unless a contrary intention appears, with the consequence that service is deemed effected at the time of delivery in the ordinary course of post, not at the time of posting. The majority reasoning in Meredith that s 222AOF of the Income Tax Assessment Act 1936 (Cth) constituted a self-contained service provision exclusive of s 29 is no longer good law. However, the replacement provision in s 269-25(4) of the Taxation Administration Act 1953 now expressly excludes s 29, so the practical impact is prospective only for the old Division 9 regime. The question whether proof of non-delivery (as opposed to late delivery) can displace the s 29 deeming remains open.
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