Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 255 - General rules about collection and recovery  

Subdivision 255-C - Service of documents if person absent from Australia or cannot be found  

Operative provisions

SECTION 255-40   SERVICE OF DOCUMENTS IF PERSON ABSENT FROM AUSTRALIA OR CANNOT BE FOUND  

255-40(1)    
This section applies if a document needs to be served on a person in respect of a proceeding to recover an amount of a *tax-related liability, and the Commissioner, after making reasonable inquiries, is satisfied that:

(a) the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or

(b) the person cannot be found.

255-40(2)    
The Commissioner may, without the court ' s leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the person at any Australian address of the person (including the person ' s Australian place of business or residence) that is last known to the Commissioner.

255-40(3)    

If the Commissioner, after making reasonable inquiries, is satisfied that the person has an address in a foreign country, a constituent part of a foreign country or a foreign territory (an overseas address ), the Commissioner may, without the court ' s leave, serve the document on the person at that overseas address in accordance with an agreement between Australia and:

(a) a foreign country or a constituent part of a foreign country; or

(b) a foreign territory;

that deals with the service of documents on tax matters.