31Substituted service

31 Substituted service

(1) If, in any proceedings against a taxpayer 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; service of any process in the proceedings may, without leave of the Court, be effected on him by posting the same or a sealed copy thereof in a letter addressed to him at his last known place of business or abode in Australia. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII.