Income Tax Assessment Act 1936

PART VIII - MISCELLANEOUS  

SECTION 253  

253   NOTIFYING AND SERVING COMPANIES  

For the purposes of this Act, or a regulation under this Act, if the Commissioner thinks fit, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:

(a) a director, the secretary or another officer of the company; or

(b) an attorney or agent of the company.

Note:

See paragraph 252(1)(e) for alternative ways to serve documents on a company (through its public officer or someone else acting or appearing to act for the company).