PART 2A
-
SERVICE OF DOCUMENTS IN GENERAL
REGULATION 12B
CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
12B(1)
A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.
History
Reg 12B(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 62, by substituting
"
in the approved form
"
for
"
in accordance with this regulation
"
, effective 1 July 2015.
12B(2)
(Repealed by SLI No 39 of 2015)
History
Reg 12B(2) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 63, effective 1 July 2015. Reg 12B(2) formerly read:
12B(2)
The notice must state whether or not the former address is still effective.
12B(3)
(Repealed by SLI No 39 of 2015)
History
Reg 12B(3) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 63, effective 1 July 2015. Reg 12B(3) formerly read:
12B(3)
The notice must be given to the Commissioner in one of the following ways:
(a)
orally, including by telephone;
(b)
in writing, including electronically;
(c)
any other way approved by the Commissioner in writing.
12B(4)
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.
History
Reg 12B(4) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 64, by substituting
"
under a taxation law
"
for
"
under the Act or these Regulations
"
, effective 1 July 2015.
12B(5)
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.
History
Reg 12B(5) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 64, by substituting
"
under a taxation law
"
for
"
under the Act or these Regulations
"
, effective 1 July 2015.
History
Reg 12B inserted by SR No 289 of 2001.