Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 263-60 263-60 MEANING OF FOREIGN SERVICE OF DOCUMENT REQUEST
A foreign service of document request is a request made to the Commissioner:
(a) in accordance with an agreement (the international agreement ) between Australia and:
(i) a foreign country or a constituent part of a foreign country; or
that deals with service of documents on tax matters; and
(ii) a foreign territory;
(b) by a *foreign government agency; and
(c) for the service of one or more documents on an entity in Australia in relation to taxes imposed otherwise than by an *Australian law.
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