Taxation Laws Amendment Regulations 2001 (No. 1) (289 of 2001)

Schedule 1   Amendments of Income Tax Regulations 1936

[4]   After Part 4

insert

Part 4A Preferred address for service and service of documents

35 References to Act include references to 1997 Act

In this Part, unless the contrary intention appears:

(a) a reference to the Act includes a reference to the Income Tax Assessment Act 1997; and

(b) a reference to these Regulations includes a reference to regulations made under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

36 Preferred address for service

(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

Note1 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.

(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).

37 Change or withdrawal of preferred address for service

(1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

(2) The notice must state whether or not the former address is still effective.

(3) The notice must be given to the Commissioner in one of the following ways:

(a) orally, including by telephone;

(b) in writing, including electronically;

(c) any other way approved by the Commissioner in writing.

(4) If the person is required to maintain a preferred address for service under the Act or these Regulations, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

(5) If the person is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.

37A Requirement to maintain a preferred address for service

If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by the approved form for a return), the person must subsequently maintain a preferred address for service for the purpose.

38 Substitute preferred address for service

(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.

(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 Act and these Regulations.

39 Failure to notify change of address

A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 37, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the person under the Act or these Regulations.

40 Service of documents

(1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

(2) This regulation also applies to the service of a notice:

(a) for the purposes of section 451 of the Act - by an attributable taxpayer upon a company that is a CFC within the meaning of Part X; and

(b) for the purposes of section 452 of the Act - by a company that is a CFC within the meaning of that Part upon a partnership;

in the same way as it applies to the Commissioner serving a document on a person.

(3) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.