Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:18a
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 18A
Character Range: 21600–23036

18A  Service in accordance with international agreement
 (1) This section applies if the Commissioner proposes to serve a document on a person for the purposes of the taxation laws, and:
 (a) either:
 (i) the person has not given the Commissioner a preferred address for service; or
 (ii) the Commissioner is satisfied that none of the person's preferred addresses for service is effective; and
 (b) the Commissioner, after making reasonable inquiries, is satisfied that:
 (i) the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or
 (ii) the person cannot be found; and
 (c) 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).
 (2) The Commissioner may serve the document on the person at the 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.
 (3) This section does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.
Note: For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.