Taxation Administration Regulations 2017

PART 2 - GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)  

Division 4 - Service of documents  

SECTION 18   SUBSTITUTE PREFERRED ADDRESS FOR SERVICE  

18(1)    
This section applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person ' s preferred addresses for service is effective.

18(2)    
If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person ' s preferred address for service for all purposes under the taxation laws.