Multiple permitted methods for serving notices under the Act: personal delivery, post, courier, email, portal, newspaper, or affixing

Notices, orders, summonses and other communications under the Act may be served by personal delivery (including messenger, courier, authorised representative, advocate, tax practitioner, employee or adult family member), registered or speed post or courier with acknowledgment, email provided at registration, availability on the common portal, newspaper publication in the locality, or, if none practicable, by affixing at the last known business or residence or on the issuing office's notice board. Service is deemed effective on the date tendered, published or affixed; items sent by registered or speed post are deemed received after the normal transit period unless proved otherwise.

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