71.—(1) Any notice authorised or required by this Act to be served Service of on or given to any person by the Commissioner may— notices.
(a) if that person is an individual, be served on the person—
(i) by hand-delivering it to the person; or
(az) by sending it to the person by registered post
° addressed to the person’s usual or last-known place of residence or business, or by leaving it for , the person at that place;
(b) ifthat person is a body corporate or unincorporated body, be served on that body—
(i) by sending it by registered post addressed to an officer of the body at the body’s principal office; or
(i) by addressing it to an officer of the body and leaving it at the body’s principal office.
(2) This section is without prejudice to any other lawful method of serving or giving a notice.