(b) by leaving it at the last address of the
person known to the Chief Commissioner (including, in the case of 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 Chief Commissioner (including, in the case of a corporation, the
registered address or a business address of the corporation), or
(d) by
delivering the document, addressed to the person, to the facilities of a
document exchange specified by the person for the service of documents of that
kind, or
(d2) by any other method
authorised by the regulations for the service of documents of that kind, 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 Chief Commissioner may, for the purposes of a
taxation 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 persons, is taken, for the purposes of a taxation law, to
constitute service of the document on each member of the partnership, or on
each member of the association or other body of persons.
(4) For the purposes
of this section, an
"approved electronic manner" of serving a document on a person means--
(a)
sending the document to a telephone number or email address provided by the
person for the purposes of the service of the document, or
(b) providing the
person access to the document via an online notification system if the person
consents to the use of the system, or
(c) another electronic manner
prescribed by the regulations.
(5) A person may, orally or in writing,
provide an email address or telephone number, or consent to the use of an
online notification system, for the purpose of being served--
(a) a particular
document, or
(b) a particular kind of document, or
(c) documents for a
particular period, or
(d) all documents.
(6) This section does not authorise
a document to be served on a person orally.
(7) In this section--
"online notification system" means an online system approved by the
Chief Commissioner for the purpose of enabling a person to securely access a
document by means of a website, mobile telephone or mobile device or by other
electronic means.
