INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1 - General  

SECTION 214   SUBSTITUTED SERVICE  

214(1)   [Taxpayer absent from Australia or cannot be found]  

If a taxpayer:

(a) is absent from Australia and has not to the knowledge of the Commissioner after reasonable inquiry in that behalf any attorney or agent in Australia on whom service of process can be effected; or

(b) cannot after reasonable inquiry be found;

service of any process in proceedings against him for recovery of income tax may, without leave of the Court, be effected on him by posting the same or a sealed copy thereof in a letter addressed to him at his last known place of business or abode in Australia.

214(2)   [``income tax'']  

In subsection (1), ``income tax'' includes the general interest charge under a provision of this Act and additional tax under Part VII .

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

214(3)   Application.  

A process must not be served under this section (including the extended operation that this section has because of any provision of this or any other Act) on or after 1 July 2000.

Example:

Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A . A process therefore must not be served on or after 1 July 2000 under this section because of that extended operation.

Note:

For provisions about collection and recovery of income tax and other amounts on or after 1 July 2000 (including provisions about substituted service), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .