114Service of documents on Chief Commissioner

#### 114 Service of documents on Chief Commissioner 114 Service of documents on Chief Commissioner > A document authorised or required to be served on, given to or lodged with the Chief Commissioner for the purposes of a taxation law may be served, given or lodged— > > > (a) by delivering it at an office of the Chief Commissioner, or > > > (b) by post addressed to the Chief Commissioner at an office of the Chief Commissioner, or > > > (c) by delivering the document, addressed to the Chief Commissioner, to the facilities of a document exchange specified by the Chief Commissioner for the service of documents of that kind, or > > > (d) by leaving it with a person who has authority to accept documents on the Chief Commissioner’s behalf, or > > > (e) by email to an email address specified by the Chief Commissioner for the service of documents of that kind, or > > > (f) by any other method authorised by the regulations for the service of documents of that kind. > > **s 114:** Am 2017 No 25, Sch 1.37 \[1\].