Petroleum Resource Rent Tax Assessment Act 1987

SUBSTITUTED SERVICE  
87(1)
Where:

(a) a document is required to be served on a person for the purposes of proceedings against the person for recovery of tax; and

(b) the Commissioner is satisfied, after reasonable enquiry, that the person:

(i) is absent from Australia and has no attorney or agent in Australia on whom service of process can be effected; or

(ii) cannot be found;

service of the document on the person may be effected, without leave of the court, by posting the document or a sealed copy of it in a letter addressed to the person at his or her last known place of business or residence in Australia.

87(2)
In subsection (1), tax includes additional tax under section 85 or Part IX .