TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 2A - SERVICE OF DOCUMENTS IN GENERAL  

REGULATION 12D   SUBSTITUTE PREFERRED ADDRESS FOR SERVICE  

12D(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.

12D(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 taxation laws.