TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
PART 2A
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SERVICE OF DOCUMENTS IN GENERAL
REGULATION 12E
12E
FAILURE TO NOTIFY CHANGE OF ADDRESS
A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 12B, may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.
A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 12B, may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.
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