Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) An employer must maintain a preferred address for service during a financial year in which the employer provides a taxable fringe benefit.
(2) For subregulation 19 (5), if a preferred address for service becomes ineffective in a financial year at a time when the employer has not provided any taxable fringe benefit, the address is taken to become ineffective on the day when the first taxable fringe benefit is provided.