TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 2A - SERVICE OF DOCUMENTS IN GENERAL  

REGULATION 12B   CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE  

12B(1)  
A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.

12B(2)  
(Repealed by SLI No 39 of 2015)

12B(3)  
(Repealed by SLI No 39 of 2015)

12B(4)  
If the person is required to maintain a preferred address for service under a taxation law, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

12B(5)  
If the person is required to maintain a preferred address for service under a taxation law, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.