Fringe Benefits Tax Assessment Act 1986

PART V - RETURNS AND ASSESSMENTS  

Division 1 - Returns  

SECTION 70D   TAX AGENT TO GIVE TAXPAYER COPY OF NOTICE OF ASSESSMENT  

70D(1)   [Original notice to be supplied]  

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 .