Service in accordance with international agreement
18A Service in accordance with international agreement
This section applies if the Commissioner proposes to serve a document on a person for the purposes of the taxation laws, and:
either:
the person has not given the Commissioner a preferred address for service; or
the Commissioner is satisfied that none of the person’s preferred addresses for service is effective; and
the Commissioner, after making reasonable inquiries, is satisfied that:
the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or
the person cannot be found; and
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 serve the document on the person at the overseas address in accordance with an agreement between Australia and:
a foreign country or a constituent part of a foreign country; or
a foreign territory;
that deals with the service of documents on tax matters.
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.
For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.
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