114   Service of documents on Chief Commissioner

A document authorised or required to be served on, given to or lodged with the Chief Commissioner for the purposes of a taxation law may be served, given or lodged:

(a)  by delivering it at an office of the Chief Commissioner, or

(b)  by post addressed to the Chief Commissioner at an office of the Chief Commissioner, or

(c)  by a means indicated by the Chief Commissioner as being an available means of service (such as by facsimile transmission or by delivering it, addressed to the Chief Commissioner, to the facilities of a document exchange), or

(d)  by leaving it with a person who has authority to accept documents on the Chief Commissioner’s behalf.