8Compliance with taxation law requirements—manner of serving orders

#### 8 Compliance with taxation law requirements—manner of serving orders (1) For the purposes of subsection 8G(2) of the Act, a copy of an order under subsection 8G(1) of the Act is served in the prescribed manner on the person to whom the order is addressed if the copy: (a) where the person is a natural person: (i) is delivered to the person personally; or (ii) is left at, or sent by pre‑paid post to, the address of the place of residence or business of the person last known to the person causing the copy to be served; or (b) where the person is a body corporate—is left at, or sent by pre‑paid post to, the head office, a registered office or a principal office of the body corporate. (2) For the purposes of subsection 8G(2) of the Act, a copy of an order under subsection 8G(1) of the Act is served on a person in the prescribed manner if it is served in accordance with an arrangement made under subsection (3). (3) If: (a) 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 (b) 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 make an arrangement with the proper officer of the court for the Commissioner to serve the copy on the person at that overseas address in accordance with an agreement between Australia and: (c) a foreign country or a constituent part of a foreign country; or (d) a foreign territory; that deals with the service of documents on tax matters.