Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 (F2019L01641)

Schedule 1   Miscellaneous amendments

Part 1   Main amendments

Taxation Administration Regulations 2017

30   At the end of section 8

Add:

(2) For the purposes of subsection 8G(2) of the Act, a copy of an order under subsection 8G(1) of the Act is served on a person in the prescribed manner if it is served in accordance with an arrangement made under subsection (3).

(3) If:

(a) the Commissioner, after making reasonable inquiries, is satisfied that:

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

(ii) the person cannot be found; and

(b) 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 make an arrangement with the proper officer of the court for the Commissioner to serve the copy on the person at that overseas address in accordance with an agreement between Australia and:

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

(d) a foreign territory;

that deals with the service of documents on tax matters.