Law Administration Practice Statement PS LA 2002/4
Service of documents
Date of issue: 4 February 2002
Date of effect: 4 February 2002
Draft: False
Withdrawn: False

1. What is this Practice Statement about?: This Practice Statement advises: • who may accept service of documents • what needs to be done when accepting service, and • what needs to be done after accepting service. • who may accept service of documents • what needs to be done when accepting service, and • what needs to be done after accepting service. | 2. Who can accept service of documents?: This Practice Statement outlines who can accept service in different situations. You should note that if an address for service is not included in the documents, you should refuse to accept service in every instance. Taxation or AOD appeals You cannot accept service of these matters, as the Federal Court Rules 2011 state that only the Australian Government Solicitor (AGS) can accept service. The originating documents must be served at the offices of the AGS in the State or Territory in which the application was filed. Documents being served on Commissioners and Deputy Commissioners The following is the order of preference in regard to who should accept service of documents served on Commissioners and Deputy Commissioners: 1. An officer from either the Office of General Counsel (OGC) or the Litigation and Legal Services (LLS) business line. 2. In sites with no OGC or LLS presence, a nominated team leader in the relevant business line. 3. If the relevant business line cannot be identified, any EL2 officer in that site. 4. Any ATO staff member. 1. An officer from either the Office of General Counsel (OGC) or the Litigation and Legal Services (LLS) business line. 2. In sites with no OGC or LLS presence, a nominated team leader in the relevant business line. 3. If the relevant business line cannot be identified, any EL2 officer in that site. 4. Any ATO staff member. Documents being served on named ATO staff members Before you accept service of documents on behalf of an individual staff member: • you need the consent of that staff member, and • the documents being served must relate to the named staff member's ATO duties • you need the consent of that staff member, and • the documents being served must relate to the named staff member's ATO duties If the documents relate to a private matter, you must refuse service. | 3. What do I need to do when accepting service?: When accepting service of any documents, you must do the following: • Record the time and date of service on the front of the document. • Prepare a file note ensuring that reference is made to the time of service, whether or not conduct money (see below) was offered and, if so, whether it was accepted or refused. • If asked by the person serving the document, sign an acknowledgment of receipt of the document and provide your name. • Record the time and date of service on the front of the document. • Prepare a file note ensuring that reference is made to the time of service, whether or not conduct money (see below) was offered and, if so, whether it was accepted or refused. • If asked by the person serving the document, sign an acknowledgment of receipt of the document and provide your name. It is preferable that conduct money is not accepted. However, if you do accept conduct money, you should follow the instructions in Financial Management Procedure and Instruction FMPI 2014/07/01 Collecting and receiving money. | 4. What do I need to do after accepting service?: Documents served on Commissioners and Deputy Commissioners The documents should immediately be forwarded to the nearest OGC team. If not in the same site, immediately scan and email the documents to GeneralCounselRequests@ato.gov.au . The originals should then be sent by internal mail to the nearest OGC team. Refer to Attachment 1 to this Practice Statement. Documents served on named ATO staff members You must ensure that the documents are given to the person named within a short time frame; for example, 24 hours. Failure to do so may have serious legal consequences. | 5. More information: For more information, see: • Contact Office of General Counsel (Internal link only) • Federal Court Rules 2011 • Chief Executive Instruction Managing Money - collecting and receiving (Internal link only) • Contact Office of General Counsel (Internal link only) • Federal Court Rules 2011 • Chief Executive Instruction Managing Money - collecting and receiving (Internal link only) Addresses for the Office of General Counsel (as at 23 February 2023) City Postal service Please address 'Attention Office of General Counsel' Service in person Phone New South Wales GPO Box 4889 SYDNEY NSW 2000 255 George Street SYDNEY NSW 2000 1800 005 172 Victoria GPO Box 1797 MELBOURNE VIC 3001 747 Collins Street MELBOURNE VIC 3000 1800 005 172 South Australia and Northern Territory GPO Box 2934 ADELAIDE SA 5001 26 Franklin Street ADELAIDE SA 5000 1800 005 172 Western Australia GPO Box C109 PERTH WA 6839 45 Francis Street PERTH WA 6000 1800 005 172 Queensland GPO Box 869 BRISBANE QLD 4001 152 Wharf Street BRISBANE QLD 4000 1800 005 172 Australian Capital Territory PO Box 900 Civic Square ACT 2608 26 Narellan Street Civic ACT 2600 1800 005 172

Legislative references: Federal Court Rules 2011
Other references: Chief Executive Instruction Managing Money - collecting and receiving (Internal link only)

Additional content:
Addresses for the General Counsel | Update business line names and contact information. | Minor change Updated address for General Counsel | Updated the Addresses for the General Counsel Unit | Updated to new LAPS format and style. | Updated due to ATO restructuring. | Included references to 'AOD appeals'. | Paragraph 15 and other references | Refinement of conduct money process | Update legislative references for Federal Court Rules | Update references of 'ATO Legal Practice' to 'Legal Services Branch'. Update references of 'ATO Officer' to 'Tax Officer'. Update to match Tax Office Style Guide. | Insertion of a Table of Contents. | Reworded to ensure that original documents are lodged at offices of AGS in State or Territory in which application is filed. | Update references of 'ATO Legal Practice' to 'Legal Services Provider'.