Western Australian Current Acts Western Australian Current Acts (1) A notice or other
document to be served by the Commissioner under a taxation Act may be served
on a person by —
(a)
giving it to the person personally; or
(b)
leaving it for the person to be served at the person’s place of
residence or business; or
(c)
sending it by prepaid post (including document exchange) addressed to the
person at an address appearing on recent correspondence addressed by or on
behalf of the person to the Commissioner or otherwise notified to the
Commissioner; or
(d)
leaving it for collection by the person to be served, or that person’s
agent, in a collection box maintained at the Commissioner’s office; or
(e)
emailing it to an email address of the person; or
(f)
communicating it in some other way agreed with the person.
(2) Where any of the
methods of service in subsection (1) are impracticable, or have failed, the
Commissioner can apply to the Supreme Court for substituted service.
(3) The use of a
particular method for service of a document on a particular person does not
prevent the service of other documents on the same person in a different way.
(4) If a notice or
other document is not served personally, the notice or document is taken to be
served on a day prescribed by the regulations.
(5) For the purposes
of subsection (4), the regulations may prescribe different days for documents
served by different methods and in different circumstances.
[Section 117 amended: No. 11 of 2019 s. 16.]