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 depot 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 the depot.

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 depot 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 the depot.

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 depot licence, if the notice is posted as a letter addressed to the person or partnership at the address of the place that is or was the depot, the notice is taken to be properly addressed.