Taxation Administration Regulations 2017

PART 2 - GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)  

Division 4 - Service of documents  

SECTION 18A   SERVICE IN ACCORDANCE WITH INTERNATIONAL AGREEMENT  

18A(1)    
This section applies if the Commissioner proposes to serve a document on a person for the purposes of the taxation laws, and:

(a)    either:

(i) the person has not given the Commissioner a preferred address for service; or

(ii) the Commissioner is satisfied that none of the person ' s preferred addresses for service is effective; and

(b)    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

(c)    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 ).

18A(2)    
The Commissioner may serve the document on the person at the 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.

18A(3)    
This section does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note:

For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901 .