221Service of documents

#### 221 Service of documents (1) Where this Act provides for a document to be served on, or given or sent to, a person and the person has given the Commissioner an address in Australia or New Zealand for service of documents, the document may be served on, or given or sent to, the person by a prescribed means to that address. (2) After the time specified in the regulations, a reference in this section to an address includes a reference to an electronic address. (3) The time specified under subsection (2) must be later than the day on which the regulations are registered under the Legislation Act 2003. (4) For the purposes of this section, the question of whether an electronic address is in Australia is to be determined in accordance with the regulations. (5) For the purposes of this section, the question of whether an electronic address is in New Zealand is to be determined in accordance with the regulations.