Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 6

                For the purposes of subsection 8G (2) of the Act, a copy of an order under subsection 8G (1) of the Act is served in the prescribed manner on the person to whom the order is addressed if the copy:

                (a)    where the person is a natural person:

                          (i)    is delivered to the person personally; or

                         (ii)    is left at, or sent by pre‑paid post to, the address of the place of residence or business of the person last known to the person causing the copy to be served; or

               (b)    where the person is a body corporate -- is left at, or sent by pre‑paid post to, the head office, a registered office or a principal office of the body corporate.