Taxation Administration Act 1996

A document authorised or required to be served on a person by the Chief Commissioner for the purposes of a taxation law may be served on the person—

personally, or

by leaving it at the last address of the person known to the Chief Commissioner (including, in the case of a corporation, the registered address or a business address of the corporation), or

by post addressed to the person at the last address of the person known to the Chief Commissioner (including, in the case of a corporation, the registered address or a business address of the corporation), or

by delivering the document, addressed to the person, to the facilities of a document exchange specified by the person for the service of documents of that kind, or

in an approved electronic manner, or

by any other method authorised by the regulations for the service of documents of that kind, or

by any means provided for the service of the document by another Act or law.

If a person (the agent) has actual or apparent authority to accept service of a document on behalf of another, the Chief Commissioner may, for the purposes of a taxation law, serve the document on the agent as if the agent were that other person.

Service of a document on a member of a partnership, or on a member of the committee of management of an unincorporated association or other body of persons, is taken, for the purposes of a taxation law, to constitute service of the document on each member of the partnership, or on each member of the association or other body of persons.

For the purposes of this section, an approved electronic manner of serving a document on a person means—

sending the document to a telephone number or email address provided by the person for the purposes of the service of the document, or

providing the person access to the document via an online notification system if the person consents to the use of the system, or

another electronic manner prescribed by the regulations.

A person may, orally or in writing, provide an email address or telephone number, or consent to the use of an online notification system, for the purpose of being served—

a particular document, or

a particular kind of document, or

documents for a particular period, or

all documents.

This section does not authorise a document to be served on a person orally.

In this section—