Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992 - REG 19

         (1)   An employer may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

         (2)   The notice must state whether or not the former address is still effective.

         (3)   The notice must be given to the Commissioner in one of the following ways:

                (a)    orally, including by telephone;

               (b)    in writing, including electronically;

                (c)    any other way approved by the Commissioner in writing.

         (4)   If the employer is required to maintain a preferred address for service under the Act or these Regulations, the employer may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

         (5)   If the employer is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the employer must change or withdraw the ineffective address within 28 days.

Penalty:   5 penalty units.

         (6)   An offence against subregulation (5) is an offence of strict liability.

Note    For strict liability , see section 6.1 of the Criminal Code .