TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS

REGULATION 3   HOW AN ADDRESS FOR SERVICE WILL BE DETERMINED  

3(1) 

The address for service last given to the Commissioner by any person is for all purposes under the Act and these Regulations that person's address for service.

3(2) 

However, if:

(a)  no address for service has been given to the Commissioner; or

(b)  the Commissioner's records show that the person has later changed the address and has not given a new address to the Commissioner;

the address of the person as set out in any record in the custody of the Commissioner is the person's address for service.