129Service of documents by commissioner

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.