Income Tax Act 1947 · 2020 Revised Edition · Part 20 · Offences and Penalties
102. Service of summons
Feedback & supportEvery summons issued by a court against any person in connection with any offence under this Act may be served on the person —
by delivering the summons to the person or to some adult member of the person’s family at his or her last known place of residence;
by leaving the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person;
by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business; or
where the person is a body of persons or a company —
by delivering the summons to the secretary or other like officer of the body of persons or company at its registered office or principal place of business; or
by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business.
Any summons sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered and in proving service of the summons, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.