FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

Reg 21 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 7, effective 1 July 2015. Reg 21 formerly read:

REGULATION 21 FAILURE TO NOTIFY CHANGE OF ADDRESS  
21
An employer whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 19 , may not plead the fact that the address was not effective as a defence in any proceedings instituted against the employer under the Act or these Regulations.

Reg 21 substituted by SR No 289 of 2001.