Taxation Administration Act 1997

A document authorised or required 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 body corporate, the registered office or a business address of the body corporate); or

by post addressed to the person at the last address of the person known to the Commissioner (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

by a means indicated by the person as being an available means of service (such as by delivering it, addressed to the person, to the facilities of a document exchange); or

if the person has given an electronic address as an available means of service, by electronic communication to that electronic address; or

by a prescribed means; or

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

To avoid doubt, this section applies to the service of any court process in proceedings to recover any amount under this Act.

If the on-line duty payment system is used in respect of a dutiable transaction under the Duties Act 2000, deemed service of a deemed assessment under section 14(1A) is service of a notice of assessment for the purposes of subsection (1).

If a person (the agent) has actual or apparent 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 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.