Practice Statement Law Administration

PS LA 2002/4

Service of documents

• This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

  Relying on this Practice Statement

This Practice Statement is an internal instruction to ATO staff, published externally in the interest of open tax administration.

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This Practice Statement provides guidelines on accepting service of documents.

What this Practice Statement is about

1. This Practice Statement advises:

•

who may accept service of documents

•

what needs to be done when accepting service, and

•

what needs to be done after accepting service.

Who can accept service of documents

2. This Practice Statement outlines who can accept service in different situations. You should note that if an address for service is not included in the documents, you should refuse to accept service in every instance.

Taxation or AOD appeals

3. You cannot accept service of taxation or AOD appeals^[1], as Part 33 of the Federal Court Rules 2011 state that only the Australian Government Solicitor (AGS) can accept service. The originating documents must be served at the offices of the AGS in the state or territory in which the application was filed.^[2]

Documents being served on Commissioners and Deputy Commissioners

4. The following is the order of preference in regard to who should accept service of documents served on Commissioners and Deputy Commissioners:

(a)

an officer from either the Office of General Counsel (OGC) or the Litigation and Legal Services (LLS) business line

(b)

in sites with no OGC or LLS presence, a nominated team leader in the relevant business line

(c)

if the relevant business line cannot be identified, any Executive Level 2 (EL2) officer in that site

(d)

any ATO staff member.

Documents being served on named ATO staff members

5. Before you accept service of documents on behalf of an individual staff member:

•

you need the consent of that staff member, and

•

the documents being served must relate to the named staff member's ATO duties.

6. If the documents relate to a private matter, you must refuse service.

Accepting service

7. When accepting service of any documents, you must do the following:

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Record the time and date of service on the front of the document.

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Prepare a file note ensuring that reference is made to the time of service, whether or not conduct money was offered and, if so, whether it was accepted or refused.

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If asked by the person serving the document, sign an acknowledgment of receipt of the document and provide your name.

8. It is preferable that conduct money is not accepted. However, if you do accept conduct money, you should follow the instructions in Chief Executive Instruction Managing money.

After accepting service

Documents served on Commissioners and Deputy Commissioners

9. Documents served on Commissioners and Deputy Commissioners should immediately be forwarded to the nearest OGC team. If not in the same site, immediately scan and email the documents to GeneralCounselRequests@ato.gov.au . The originals should then be sent by internal mail to the nearest OGC team. Refer to the Appendix to this Practice Statement.

Documents served on named ATO staff members

10. You must ensure that documents served on named ATO staff members are given to the person named within a short timeframe; for example, 24 hours. Failure to do so may have serious legal consequences.

More information

11. For more information, see:

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Office of General Counsel (link available internally only)

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Federal Court Rules 2011

•

Chief Executive Instruction Managing money (link available internally only).

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Appendix – Contact information

Contact information

12. Table 1 of this Practice Statement shows the addresses for service as at the date of publication (17 September 2026).

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Amendment history

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© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Date of Issue: 4 February 2002

Date of Effect: 4 February 2002

File 2002/000772; 1-1C3T5V42

Other References:
Chief Executive Instruction Managing money (link available internally only)
Federal Court Rules 2011

Legislative References:
TAA 1953 14ZZ

Business Line:  OGC

ISSN: 2651-9526