Taxation Administration Act 1953
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Chapter 4 - Generic assessment, collection and recovery rulesSECTION 263-65 SERVICE OF DOCUMENT SUBJECT TO FOREIGN SERVICE OF DOCUMENT REQUEST 263-65(1)
If a *foreign service of document request is made to the Commissioner, the Commissioner may serve a document covered by the request in the same way that a similar document under a *taxation law may be served.
263-65(2)
The Commissioner must also serve a translation of the document into English, or a summary of the document in English, if:
(a) the document is in a language other than English; and
(b) the Commissioner is satisfied that the entity being served would not understand the language of the document.
263-65(3)
Before serving a translation of the document into English, or a summary of the document in English, the Commissioner must be satisfied that the translation or summary is accurate.
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