(1) For the purposes of this Act, a document must be taken, unless the contrary is proved, to have been served on or given to a person by the Commissioner—
(a) in the case of a delivery in person—at the time the document is delivered;
(b) in the case of posting—2 business days after the day on which the document was posted;
(c) in the case of a facsimile or other electronic transmission—at the time the facsimile or transmission is received.
(2) If a facsimile or other electronic transmission is received after 5.00 p.m. on any day, it must be taken to have been received on the next business day.