Document ID: chunk:federal_register_of_legislation:C2006A00100:clause:1_5
Version: federal_register_of_legislation:C2006A00100
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 2348–3016

5  At the end of section 255‑40 in Schedule 1
Add:

 (3) For the purposes of giving effect to a provision of an international agreement of a kind referred to in Subdivision 263‑A (about foreign revenue claims), if a document needs to be served on a person and the Commissioner, after making reasonable inquiries, is satisfied that:
 (a) the person is absent from Australia and does not have an agent in Australia on whom the document can be served; and
 (b) the person has an address in a foreign country, a constituent part of a foreign country or a foreign territory;
the Commissioner may serve the document on the person at the address mentioned in paragraph (b).