TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

Part 1 heading inserted by SR No 73 of 2000.

Reg 10 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 58, effective 1 July 2015. Reg 10 formerly read:

REGULATION 10 ADDRESS FOR SERVICE - TAX CLEARANCE CERTIFICATES  
10(1)
A person who applies to the Commissioner under section 14B of the Act for a tax clearance certificate must specify in or with the application a preferred address for service.

Penalty: 5 penalty units

10(2)
An offence against subregulation (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

Reg 10 amended by SR No 321 of 2001 and substituted by SR No 289 of 2001.

Former reg 13 renumbered as reg 10 by SR No 73 of 2000, amended by SR No 407 of 1984.