Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 (F2019L01641)

Schedule 1   Miscellaneous amendments

Part 1   Main amendments

Taxation Administration Regulations 2017

31   After section 18

Insert:

18A Service in accordance with international agreement

(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 ).

(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.

(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.