Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (126 of 2017)

Schedule 3   Vacancy fees for foreign acquisitions of residential land

Part 1   Amendments

Foreign Acquisitions and Takeovers Act 1975

8   After section 135

Insert:

135A Service of notices and other documents on persons who cannot be found, or who are not in Australia

(1) This section applies if:

(a) a notice or other document, including (without limitation) a document in respect of a proceeding to recover an amount of a fee or penalty, needs to be served on a person for the purposes of this Act; and

(b) the Secretary, the Treasurer or the Commissioner of Taxation, after making reasonable enquiries, is unable to find the person, or is satisfied that the person is not in Australia.

(2) The Secretary, the Treasurer or the Commissioner of Taxation, may, without the leave of a court, serve the document by posting it, or a sealed copy of it, in a letter addressed to the person at any address of the person in Australia or in a foreign country (including the person's place of business or residence), or any electronic address of the person (including a personal or business electronic address of the person), that is last known to the Secretary, Treasurer or Commissioner.