Tax Agent Services Act 2009

PART 7 - MISCELLANEOUS  

Division 70 - Miscellaneous  

Subdivision 70-F - Address for service of notices  

SECTION 70-60   Address for service of notices  

70-60(1)    
An entity ' s address for service of notices by the Board for the purposes of this Act is:

(a)    a physical address in Australia; or

(b)    a postal address in Australia; or

(c)    an electronic address;

that the entity has given the Board as the entity ' s address for service for the purposes of this Act.

70-60(2)    
If an entity has given the Board more than one address for service for the purposes of subsection (1), the entity ' s address for service is such of those addresses as the Board considers reasonable in the circumstances.

70-60(3)    
If an entity has not given the Board an address for service, the entity ' s address for service is the address that the Board reasonably believes to be the entity ' s address for service for the purposes of this Act.