Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 5

(1)

If the Commissioner specifies or directs that a person or class of persons must give information (whether or not in a specified or approved form) required by the Act or these Regulations at a particular address, the person or class of persons must give the information at that address.

(2)

If the Commissioner does not specify or direct that information be given at a particular address, the information may be given at any office of the Commissioner.