Customs Act 1901

A notice under this Part from the Comptroller‑General of Customs or a Collector to a person must be given to the person by:

sending it by email to the last known email address of the person; or

sending it by other electronic means to the person; or

delivering it personally to the person; or

sending it to the person by pre‑paid post or registered post to the person’s last known place of residence or business; or

leaving it at:

the person’s last known place of residence with some person apparently a resident of that place and apparently not less than 16 years of age; or

the person’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age; or

for a notice to the holder of a warehouse licence (and in addition to paragraphs (a) to (e))—delivering it personally to a person who, at the time of delivery, apparently participates in the management or control of a warehouse covered by the licence.

A notice under this Part from the Comptroller‑General of Customs or a Collector to a partnership must be given to the partnership by:

sending it by email to the last known email address of the partnership or a partner in the partnership; or

sending it by other electronic means to the partnership or a partner in the partnership; or

delivering it personally to a partner in the partnership; or

sending it to the partnership by pre‑paid post or registered post to the partnership’s last known place of business; or

leaving it at the partnership’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age; or

for a notice to the holder of a warehouse licence (and in addition to paragraphs (a) to (e))—delivering it personally to a person who, at the time of delivery, apparently participates in the management or control of a warehouse covered by the licence.

For the purpose of the application of section 29 of the Acts Interpretation Act 1901 to the sending by post of a notice under this Part on a person or partnership who holds or held a warehouse licence, if the notice is posted as a letter addressed to the person or partnership at the address of a place that is or was covered by the licence, the notice is taken to be properly addressed.