Service of documents on Chief Commissioner
114 Service of documents on Chief Commissioner
A document authorised or required to be served on, given to or lodged with the Chief Commissioner for the purposes of a taxation law may be served, given or lodged—
by delivering it at an office of the Chief Commissioner, or
by post addressed to the Chief Commissioner at an office of the Chief Commissioner, or
by delivering the document, addressed to the Chief Commissioner, to the facilities of a document exchange specified by the Chief Commissioner for the service of documents of that kind, or
by leaving it with a person who has authority to accept documents on the Chief Commissioner’s behalf, or
by email to an email address specified by the Chief Commissioner for the service of documents of that kind, or
by any other method authorised by the regulations for the service of documents of that kind.
This Act’s bill:Explanatory memorandumSecond reading speech
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