SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
PART IV
-
MISCELLANEOUS
REGULATION 27
27
ADDRESS DEEMED TO BE LAST KNOWN PLACE OF BUSINESS OR ABODE
The address for service last given to the Commissioner by, and received by the Commissioner from, any person shall, for all purposes under the Act and these Regulations, be deemed to be the last known place of business or abode of that person in Australia, but, where no address for service has been given to and received by the Commissioner, the address of the person as described in any record in the custody of the Commissioner or Deputy Commissioner shall be deemed to be the last, known place of business or abode of that person in Australia.
The address for service last given to the Commissioner by, and received by the Commissioner from, any person shall, for all purposes under the Act and these Regulations, be deemed to be the last known place of business or abode of that person in Australia, but, where no address for service has been given to and received by the Commissioner, the address of the person as described in any record in the custody of the Commissioner or Deputy Commissioner shall be deemed to be the last, known place of business or abode of that person in Australia.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.