SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last known place of business or abode in Australia, and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place, whether or not it has in fact been received by the addressee.
29(2)
Service of any document at the address for service or on the public officer of a company shall be sufficient service upon the company for all the purposes of the Act or the Regulations, and if at any time there is no public officer then service upon any person acting or appearing to act in the business of the company shall be sufficient.
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