Taxation Administration Act 1953
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Chapter 4 - Generic assessment, collection and recovery rulesSECTION 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.
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