Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 253

Notifying and serving companies

    For the purposes of this Act, or a regulation under this Act, if the Commissioner thinks fit, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:

  (a)   a director, the secretary or another officer of the company; or

  (b)   an attorney or agent of the company.

Note:   See paragraph   252(1)(e) for alternative ways to serve documents on a company (through its public officer or someone else acting or appearing to act for the company).


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