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Taxation Administration Act 1999
129Service of documents by commissioner
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129 Service of documents by commissioner
(1) A document authorised or required to be served on or given to a
person by the commissioner for a tax law may be served on or given
to the person—
(a) personally; or
(b) by leaving it at the last address of the person known to the
commissioner (including, for 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 commissioner (including, for a corporation, the
registered address or a business address of the corporation); or
(d) by a means indicated by the person as being an available means
of service (for example, by fax or by delivering it, addressed to
the person, to the facilities of a document exchange); 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 commissioner may,
for a tax 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 people, for a tax law, constitutes service of the
document on each member of the partnership, or on each member of
the association or other body of people.