144Service of documents by Commissioner

144 Service of documents by Commissioner A document authorised or required to be served on or given to a person by the Commissioner for a taxation law may be served on or given to the person: (b) by leaving it at the last address of the person known to the Commissioner; or (c) if there is a postal service to the last address of the person known to the Commissioner – by post addressed to the person at that address; or

Taxation Administration Act 2007 68 (d) if the person has notified the Commissioner of a fax, email or DX address – by sending or transmitting the document to the person at that address; or (e) by any means provided for the service of the document by another Act or law.