Document ID: chunk:federal_register_of_legislation:C2020A00064:clause:11_130
Version: federal_register_of_legislation:C2020A00064
Segment Type: clause
Provision Reference: sch 11 cl 130
Character Range: 45296–45900

130  Subsection 255‑40(3) in Schedule 1
Repeal the subsection, substitute:
 (3) If the Commissioner, after making reasonable inquiries, is satisfied that the person has an address in a foreign country, a constituent part of a foreign country or a foreign territory (an overseas address), the Commissioner may, without the court's leave, serve the document on the person at that overseas address in accordance with an agreement between Australia and:
 (a) a foreign country or a constituent part of a foreign country; or
 (b) a foreign territory;
that deals with the service of documents on tax matters.