Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 6

(1)

If a superannuation provider:

(a)

has given an address for service to the Commissioner in connection with the operation of the Act or these regulations; and

(b)

later changes that address for service;

the provider must give to the Commissioner, within one month after the change, a new address in Australia for service.

(2)

The provider must give sufficient information with the new address for service to enable the Commissioner to change the address for service in the Commissioner's records.