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Taxation Administration Act 1997
117Service on agents and members
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117 Service on agents and members
(1) If a person has actual or apparent authority to accept service of a document on behalf of another person, the Commissioner, for the purposes of a taxation law, may serve a document on that person.
(2) 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 constitutes, for the purposes of a taxation law, service of the document on each member of the partnership or on each member of the association or other body of persons.