Section 74

Service of notices by the Commissioner 

(1) Except as otherwise provided in a tax law, a notice or other document required to be served on, or given to, a person by the Commissioner under a tax law may be served or given by—

• (a) delivering it to the person or the person’s tax representative; 
• (b) leaving it at, or sending it by post to, the person’s usual or last known place of business or residence; or 
• (c) transmitting it in electronic form. 

(2) When a person—

• (a) refuses to accept delivery of a letter addressed to him or her; or 
• (b) fails to collect a letter after being informed that the letter is available for collection at a post office; 
• (c) the letter shall be treated as having been delivered to the person on the date on which that person refused to accept delivery of the letter or was informed that the letter was at the post office. 

(3) The validity of service of a notice or other document shall not be challenged by a person who complies wholly or partly with the notice or document.

(4) In this section, 

“tax representative”, in relation to a taxpayer, shall include the tax agent of the taxpayer.

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