INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(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 proceedings against him for recovery of income tax 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.214(2) [``income tax'']
In subsection (1),
includes the general interest charge under a provision of this Act and additional tax under Part
Subsection 8AAB(4) of that Act lists the provisions that apply the charge.
A process must not be served under this section (including the extended operation that this section has because of any provision of this or any other Act) on or after 1 July 2000.
Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A . A process therefore must not be served on or after 1 July 2000 under this section because of that extended operation.
For provisions about collection and recovery of income tax and other amounts on or after 1 July 2000 (including provisions about substituted service), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.