Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A summons for the appearance before a court of summary jurisdiction of a person charged with having committed a prescribed taxation offence may be served upon the person to whom it is directed by sending a copy of the summons, not less than 21 days before the day on which the person is required by the summons to appear before the court, by ordinary prepaid post addressed to the person at the person's last known place of residence or last known place of business.
(1A) Subsection (1) has effect without prejudice to any other method of service provided for under any other law of the Commonwealth or under a law of a State or Territory.
(2) Where a summons is served in the manner permitted by subsection (1), the court may require the summons to be re - served if the court has reasonable cause to believe that the summons has not come to the notice of the person to whom it is directed.