South Australian Consolidated Acts South Australian Consolidated Acts (1) The Commissioner
shall serve notice of any assessment of gift duty made under this Act upon the
donor and may serve such a notice on the donee.
(2) Any such notice
may be served by sending it by post to, or by leaving it with some person
apparently of or above the age of sixteen years at, the place of abode or
business of the donor or donee last known to the Commissioner or at an address
for service of notices furnished to the Commissioner by the donor or donee.