Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:
(a) if the person has given a preferred address for service that is a physical address -- leaving a copy of the document at that address; or
(b) if the person has given a preferred address for service that is a postal address -- posting a copy of the document to that address; or
(c) if the person has given a preferred address for service that is an electronic address -- delivering an electronic copy of the document to that address.
(2) This regulation also applies to the service of a notice:
(a) for the purposes of section 451 of the Act -- by an attributable taxpayer upon a company that is a CFC within the meaning of Part X; and
(b) for the purposes of section 452 of the Act -- by a company that is a CFC within the meaning of that Part upon a partnership;
in the same way as it applies to the Commissioner serving a document on a person.
(3) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.
Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901 .