Income Tax Regulations 1936 (Repealed)

Pt 4A repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 18, effective 1 July 2015.

Pt 4A inserted by SR No 289 of 2001.

Reg 38 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 18, effective 1 July 2015. Reg 38 formerly read:

REGULATION 38 SUBSTITUTE PREFERRED ADDRESS FOR SERVICE  
38(1)
This regulation applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person's preferred addresses for service is effective.

38(2)
If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person's preferred address for service for all purposes under the Act and these Regulations.

Reg 38 inserted by SR No 289 of 2001.