116Service of documents by Chief Commissioner

#### 116 Service of documents by Chief Commissioner 116 Service of documents by Chief Commissioner > > (1) A document authorised or required to be served on a person by the Chief Commissioner for the purposes of a taxation law may be served on the person— > > > > > (a) personally, or > > > > > (b) by leaving it at the last address of the person known to the Chief Commissioner (including, in the case of a corporation, the registered address or a business address of the corporation), or > > > > > (c) by post addressed to the person at the last address of the person known to the Chief Commissioner (including, in the case of a corporation, the registered address or a business address of the corporation), or > > > > > (d) by delivering the document, addressed to the person, to the facilities of a document exchange specified by the person for the service of documents of that kind, or > > > > > (d1) in an approved electronic manner, or > > > > > (d2) by any other method authorised by the regulations for the service of documents of that kind, 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 Chief Commissioner may, for the purposes of a taxation 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, is taken, for the purposes of a taxation law, to constitute service of the document on each member of the partnership, or on each member of the association or other body of persons. > > > (4) For the purposes of this section, an approved electronic manner of serving a document on a person means— > > > > > (a) sending the document to a telephone number or email address provided by the person for the purposes of the service of the document, or > > > > > (b) providing the person access to the document via an online notification system if the person consents to the use of the system, or > > > > > (c) another electronic manner prescribed by the regulations. > > > (5) A person may, orally or in writing, provide an email address or telephone number, or consent to the use of an online notification system, for the purpose of being served— > > > > > (a) a particular document, or > > > > > (b) a particular kind of document, or > > > > > (c) documents for a particular period, or > > > > > (d) all documents. > > > (6) This section does not authorise a document to be served on a person orally. > > > (7) In this section— > > > > online notification system means an online system approved by the Chief Commissioner for the purpose of enabling a person to securely access a document by means of a website, mobile telephone or mobile device or by other electronic means. > > > > serve includes give or send. > > **s 116:** Am 2017 No 25, Sch 1.37 \[2\]; 2022 No 16, Sch 8\[7\]–\[9\].