Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 7

(1)

The address for service last given to the Commissioner by any person is for all purposes under the Act and these Regulations that person's address for service.

(2)

However, if:

(a)

no address for service has been given to the Commissioner; or

(b)

the Commissioner's records show that the person has later changed the address and has not given a new address to the Commissioner;

the address of the person as set out in any record in the custody of the Commissioner is the person's address for service.