(1) A notice under section 155 may be served on a person in respect of a matter even though the person is outside the State or the matter occurs or is located outside the State, so long as the matter relates to the administration of this Act (including, but not limited to, investigation of, or enforcement action relating to, offences against this Act).
(2) To avoid doubt, section 155 (5) applies to a requirement in a notice that is served in the manner referred to in subsection (1).