141 Notices from the Commissioner

141  Notices from the Commissioner

(1)     This section applies in relation to a notice authorised or required by this Act to be given to a person by the Commissioner.

(2)     The notice may be given to an individual—

(a)     by delivering it to the individual,

(b)     by sending it to the individual by post addressed to the individual at his or her usual or last-known place of residence or business, or

(c)     by leaving it for the individual at that place.

(3)     The notice may be given to a body corporate or unincorporate—

(a)     by sending it by post to the proper officer

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