Service of documents by Commissioner
108 Service of documents by Commissioner
A document required or authorised to be served on or given to a person by the Commissioner for the purposes of a taxation law may be served on or given to the person—
personally; or
by leaving it at the last address of the person known to the
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 Commissioner (including, in the case of a corporation, the registered address or a business address of the corporation); or
by a means indicated by the person as being an available means of service (such as by facsimile transmission or by delivering it, addressed to the person, to the facilities of a document exchange); or
by any means provided for the service of the document by another
Act or law.
If a person (the agent) has actual or ostensible authority to accept service of a document on behalf of another, the
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 to be 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, as the case may be.
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