Serving documents or notices
In some circumstances we are required to serve notices or documents on registered tax practitioners and other entities. For example:
- if we are commencing an investigation into conduct that we suspect may be in breach of the Tax Agent Services Act 2009 or Tax Agent Services Regulations 2009
- if we are requiring documents or things to be provided to us, or for a person to appear before the Board
- to notify registered tax practitioners and other entities about certain decisions made by the Board.
How documents may be served
Service of notices or documents by the Board may be done in a number of ways, including:
- If the document or notice is to be provided to an individual:
- by delivering the notice or document to the individual personally, or
- by leaving it at, or by sending it by pre paid post to, the address of the place of residence or business of the individual last known to the Board.
- If the document or notice is to be provided to a company or partnership:
- by leaving it at, or sending it by pre paid post to, the head office, a registered office or a principal office of the company or partnership.
- If the registered practitioner or other entity has provided the Board with an electronic address for service, by sending the document or notice to that electronic address.
- If the entity is a company and a liquidator of the company has been appointed — by leaving it at, or posting it to, the address of the liquidator’s office in the most recent notice of that address lodged with Australian Securities and Investments Commission (ASIC).
- If the entity is a company and an administrator of the company has been appointed—by leaving it at, or posting it to, the address of the administrator in the most recent notice of that address lodged with ASIC.
Last modified: 1 January 2021