Taxation Administration Regulations 2017

The Commissioner may serve a document on a person for the purposes of the taxation laws by:

if the person has given a preferred address for service that is a physical address—leaving a copy of the document at that address; or

if the person has given a preferred address for service that is a postal address—posting a copy of the document to that address; or

if the person has given a preferred address for service that is an electronic address:

sending an electronic copy of the document to that address; or

sending an electronic communication to that address that notifies the person that a copy of the document is available to be retrieved by electronic means.

This section does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.