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Taxation Administration Act 1997
118Service on body corporate
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118 Service on body corporate
(1) Service of a document on the public officer of a body corporate is sufficient service on the body corporate for the purposes of a taxation law.
(2) If a body corporate does not have a public officer, service on a person acting or appearing to act in the business of the body corporate is sufficient service on the body corporate for the purpose of a taxation law.
(3) A document served on, or requirement made of, the public officer of a body corporate is taken to have been served on, or made of, the body corporate.