Fringe Benefits Tax Assessment Act 1986
Where a taxpayer has given the address of a registered tax agent as the taxpayer ' s address for service, the registered tax agent must give the taxpayer the original of, or a copy of, any notice of assessment in respect of that taxpayer that is delivered to that address.
Penalty: 30 penalty units.
70D(2) [Strict liability]An offence under subsection (1) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.