142Service of documents on Commissioner

142 Service of documents on Commissioner (1) A document authorised or required to be served on the Commissioner under a taxation law may be served: (a) by delivering it to an office of the Commissioner; or (b) by leaving it with a person who has authority to accept documents on the Commissioner's behalf; or

Taxation Administration Act 2007 67 (c) by post addressed to the Commissioner to the Commissioner's postal address (which must be the number of a box or locked bag at a post office); or (d) by faxing the document to a fax number nominated by the Commissioner; or (e) by a means of service approved by the Commissioner. (2) The Commissioner may, under subsection (1)(e), approve a means of service for documents generally or a particular class of documents. Example The Commissioner might approve service by document exchange or by email to a nominated email address.