Section 54A
Substituted service
of State Sales Tax Enactment 1998
State EnactmentIn forceProvision 63 of 73
Section 54A
(1)
Where the Director is satisfied that the person on whom the notice or document is to be served cannot, by the exercise of due diligence, be found and service cannot be effected as set out under section 54, the service may be effected by publishing an advertisement in one or more newspapers as the Director thinks fit.
(2)
The notice or document shall be deemed to have been served on the person to whom it is addressed on the next working day after the date of publication of the advertisement.
Clerks and employees may transact business.