Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Div 105 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Subdiv 105-G inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

S 105-140 repealed by No 70 of 2015, s 3 and Sch 6 item 53, applicable on and after 1 July 2015. S 105-140 formerly read:

SECTION 105-140 ADDRESS FOR SERVICE  
105-140(1)
Your address for service for the purposes of an *indirect tax law is:

(a) if you are registered in the *Australian Business Register - the address shown in the Register under subsection 25(2) of the A New Tax System (Australian Business Number) Act 1999 as your address for service; or

(b) if you are not registered in that Register - the address last notified by you in a document under an indirect tax law; or

(c) if you have not notified an address in a document under an indirect tax law - your Australian place of business or residence last known to the Commissioner; or

(d) any other address that the Commissioner reasonably believes to be your address for service.

Note:

If you are a company, see also sections 444-10 and 444-15.

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History

S 105-140(1) amended by No 42 of 2009 , s 3 and Sch 6 item 34, by inserting " under subsection 25(2) of the A New Tax System (Australian Business Number) Act 1999 " in para (a), effective 23 June 2009.

105-140(2)
If:

(a) under an *indirect tax law, you are:

(i) liable to pay an amount of *indirect tax; or

(ii) entitled to a credit; and

(b) you change your address for service;

you must notify the Commissioner in writing of the new address within 28 days after the change.

105-140(3)
If:

(a) a notice or other document must be served on you:

(i) under an *indirect tax law; or

(ii) in proceedings for recovery of an amount under an indirect tax law; and

(b) you have notified the Commissioner of an Australian address for service;

the Commissioner may serve the notice or document by post to that address.

105-140(4)
However, if:

(a) you must lodge or have lodged *GST returns electronically; and

(b) you notify the Commissioner of an address for effecting service by way of electronic transmission;

the Commissioner may serve a notice of assessment, or notice of penalty or *general interest charge under an *indirect tax law, on you by electronic transmission to that address.

S 105-140 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.