Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 3/24)
Character Range: 1155832–1158634

Act 1997.
 (2) The Commissioner must do so by written notice given to you.

Subdivision 255‑C—Service of documents if person absent from Australia or cannot be found

Guide to Subdivision 255‑C

255‑35  What this Subdivision is about
      This Subdivision deals with the service of documents on people who are absent from Australia or cannot be found.

Table of sections

Operative provisions
255‑40 Service of documents if person absent from Australia or cannot be found

Operative provisions

255‑40  Service of documents if person absent from Australia or cannot be found
 (1) This section applies if a document needs to be served on a person in respect of a proceeding to recover an amount of a *tax‑related liability, and the Commissioner, after making reasonable inquiries, is satisfied that:
 (a) the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or
 (b) the person cannot be found.
 (2) The Commissioner may, without the court's leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the person at any Australian address of the person (including the person's Australian place of business or residence) that is last known to the Commissioner.
 (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.

Subdivision 255‑D—Security deposits

Table of sections
255‑100 Commissioner may require security deposit
255‑105 Notice of requirement to give security
255‑110 Offence
255‑115 Order to comply with requirement
255‑120 Offence

255‑100  Commissioner may require security deposit
 (1) The Commissioner may require you to give security for the due payment of an existing or future *tax‑related liability of yours if:
 (a) the Commissioner has reason to believe that:
 (i) you are establishing or *carrying on an *enterprise in Australia; and
 (ii) you intend to carry on that enterprise for a limited time only; or
 (b) the Commissioner reasonably believes that the requirement is otherwise appropriate, having regard to all relevant circumstances.
Note: A requirement to give security under this section is not a tax‑related liability. As such, the collection and recovery provisions in this Part do not apply to it.
 (2) The Commissioner may require you to give the security:
 (a) by way of a bond or deposit (including by way