SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)

PART 3 - INFORMATION GENERALLY  

REGULATION 7   WHERE INFORMATION IS TO BE GIVEN  

7(1)   [Obligation to give information]  

If the Commissioner specifies or directs that a person or class of persons must give information (whether or not in a specified or approved form) required by the Act or these Regulations at a particular address, the person or class of persons must give the information at that address.

7(2)   [Direction or general rule]  

If the Commissioner does not specify or direct that information be given at a particular address, the information may be given at any office of the Commissioner.