Pay-roll Tax (Territories) Assessment Act 1971
29Substituted service
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29 Substituted service
(1) If, in proceedings against an employer for the recovery of tax, the defendant: (a) is absent from Australia and has not, to the knowledge of the Commissioner after reasonable inquiry in that behalf, any attorney or agent in Australia on whom service of process can be effected; or (b) cannot after reasonable inquiry be found; any process in the proceedings may, without leave of the court, be served on him or her by post addressed to his or her last known place of business or residence in Australia. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.