Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Each registered tax agent must forthwith give notice in writing to the secretary of the Board by which the tax agent has been registered of any change in the address for service:
(a) of the registered tax agent; or
(b) of any nominee of the registered tax agent.
Penalty: 5 penalty units.
(1A) An offence under subregulation (1) is an offence of strict liability.
Note For strict liability , see section 6.1 of the Criminal Code .