Service of documents on commissioner
127 Service of documents on commissioner
A document authorised or required to be served on, given to or lodged with the commissioner for a tax law may be served, given or lodged—
by delivering it to an office of the commissioner; or
by post addressed to the commissioner at an office of the commissioner; or
by a means indicated by the commissioner as being an available means of service (for example, by fax or other electronic means or by delivering it, addressed to the commissioner, to the facilities of a document exchange); or
by leaving it with a person who has authority to accept documents on the commissioner’s behalf.
This Act’s bill:Explanatory statementSecond reading speech
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