Taxation Administration Regulations 2017
PART 2
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GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)
Division 4
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Service of documents
SECTION 17
CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
17(1)
A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.
17(2)
If the person is required to maintain a preferred address for service under a taxation law, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.
17(3)
If the person is required to maintain a preferred address for service under a taxation law, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.
A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.
17(2)
If the person is required to maintain a preferred address for service under a taxation law, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.
17(3)
If the person is required to maintain a preferred address for service under a taxation law, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.
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