A document authorised or required to be served on or given to a person by the Commissioner for a taxation law may be served on or given to the person:
(a) personally; or
(b) by leaving it at the last address of the person known to the Commissioner; or
(c) if there is a postal service to the last address of the person known to the Commissioner – by post addressed to the person at that address; or
(d) if the person has notified the Commissioner of a fax, email or DX address – by sending or transmitting the document to the person at that address; or
(e) by any means provided for the service of the document by another Act or law.