Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part V - Collection and recovery of tax  

SECTION 29 (Repealed by 101 of 2006)  

29   Substituted service  
If, in any proceedings against an employer for the recovery of tax, further 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.