Service of documents on Commissioner
123 Service of documents on Commissioner
A document authorised or required to be served on, given to or lodged with the Commissioner for the purposes of a taxation law may be served, given or lodged—
by delivering it to an office of the Commissioner; or
by post addressed to the Commissioner at an office of the Commissioner; or
by a means indicated by the Commissioner as being an available means of service (such as by facsimile transmission or by delivering it, addressed to the Commissioner, to the facilities of a document exchange); or
by leaving it with a person who has authority to accept documents on the Commissioner's behalf.
S. 124 repealed by No. 67/2017 s. 29.
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This Act’s bill:Second reading speech
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