Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 95

95. (1) Where-

   (a)  a document is required to be served on a person for the purposes of
        proceedings against the person for recovery of tax; and

   (b)  the Commissioner is satisfied, after reasonable enquiry, that the
        person-

        (i)    is absent from Australia and has no attorney or agent in
               Australia on whom service of process can be effected; or

        (ii)   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.

(2) In sub-section (1), "tax" includes additional tax under section 93 or Part
VIII.