Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 129

(1)     A document authorised or required to be served on or given to a person by the Commissioner for the purposes of a tax law may be served on or given to the person—

        (a)     personally;

        (b)     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);

        (c)     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);

        (d)     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

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

(2)     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 tax law, serve the document on the agent as if the agent were that other person.

(3)     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, for the purposes of a tax law, constitutes service of the document on each member of the partnership, or on each member of the association or other body of persons.

Division 5—Proceedings and evidence