80Service of documents by Commissioner

80 Service of documents by Commissioner

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

(a) personally; or

(b) 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

(c) 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

(d) by a means indicated by the person as being an available means of service (such as by facsimile or other electronic 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) To avoid doubt, this section applies to the service of any court process in proceedings under Part 4.

(3) If a person (the agent) has actual authority to accept service of a document on behalf of another, the Commissioner may, for the purposes of this Act, serve the document on the agent as if the agent were that other person.