S 87 repealed by Act No 179 of 1999, s 3 and Sch 2 item 52, effective 22 December 1999. S 87 formerly read:
a document is required to be served on a person for the purposes of proceedings against the person for recovery of tax; and
the Commissioner is satisfied, after reasonable enquiry, that the person:
is absent from Australia and has no attorney or agent in Australia on whom service of process can be effected; or
cannot be found;
service of the document on the person may be effected, without leave of the court, by posting the document or a sealed copy of it in a letter addressed to the person at his or her last known place of business or residence in Australia.
In subsection (1),
includes additional tax under section