SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 1993 (REPEALED)

Reg 13 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13 formerly read:

REGULATION 13 PREFERRED ADDRESS FOR SERVICE  
13(1)
An address in Australia used by or associated with a person is a preferred address for service of the person if:

(a) it is of one of the following kinds of address:

(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and

Note 1:

An address may be both a physical address and a postal address (eg. a street address).

Note 2:

The following are examples of an electronic address:

(a) an e-mail address;

(b) a secure website that the person can access to obtain a document.

(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

(c) the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.

13(2)
The designation of an address in a form or correspondence as an ' address for service ' , a ' preferred address ' , an ' address for correspondence ' or similar term satisfies paragraph (1)(c).

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001. Reg 13 formerly read:

REGULATION 13 LAST KNOWN ADDRESSES OF EMPLOYERS AND EMPLOYEES  
13(1)
If the postal address of an employer or employee changes from that last set out in a superannuation guarantee statement (in this regulation called " the old address " ), the employer must give notice in writing of the change to the Commissioner at the office of the Australian Tax Office where the superannuation guarantee statement was lodged:

(a) in the case of the postal address of the employer - within 1 month of the change of address; or

(b) in the case of the postal address of an employee - within 1 month of becoming aware of the change of address.

Penalty: 5 penalty units.

13(2)
If the postal address of an employer or employee changes and the employer has not given notice in accordance with subregulation (1), the old address is taken to be the postal address of the person concerned for the purposes of these Regulations.