Value Added Tax Act 1994 section 98

Service of notices

Section 98 sets out how notices, notifications, requirements or demands under the VAT Act may be validly served on a person or their VAT representative.

• Any notice, notification, requirement or demand under the VAT Act can be served by posting it to the relevant person or their VAT representative.
• The letter should be addressed to the person or their VAT representative at their last known or usual residence.
• Alternatively, it may be sent to the person's or representative's usual place of business.
• Posting to any of these addresses is treated as valid service for all purposes of the VAT Act.