LAND TAX ACT 2010 - SECT 79 Notice of change of address for service

LAND TAX ACT 2010 - SECT 79

79 Notice of change of address for service

(1) A taxpayer must give the commissioner notice of each change of the taxpayer’s address for service within 1 month after the change.

Note—

Under the Administration Act , the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act.

(2) In this section—


"address for service" , for a taxpayer, means—

(a) the taxpayer’s address shown in the most recent assessment notice or basis of liability notice given to the taxpayer; or

(b) if the taxpayer has given the commissioner 1 or more notices under this section—the address stated in the last notice given.

"taxpayer" means a person who has or had, or may have, a liability under this Act for land tax.