Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 75

75.(1) This section applies if:

   (a)  a document needs to be served on a taxpayer for the purposes of any
        proceedings under the sales tax law for the recovery of any amount
        from the taxpayer; and

   (b)  after making reasonable inquiries, the Commissioner is satisfied that:

        (i)    the taxpayer is absent from Australia and does not have any
               agent or attorney in Australia on whom the document can be
               served; or

        (ii)   the taxpayer cannot be found.

(2) The document may be served by posting the document, or a sealed copy of
the document, in a letter addressed to the taxpayer at the taxpayer's
residence or place of business last known to the Commissioner.

(3) Service under this section does not require the leave of the court.