SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART III - PROCEEDINGS FOR RECOVERY OF TAX AND PENALTIES  

REGULATION 16  

16   SUBSTITUTED SERVICE  
If, in any proceedings against a taxpayer for the recovery of tax or additional tax, the defendant -

(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 the proceedings 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.