Taxation Administration Regulations 2017
PART 2
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GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)
Division 4
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Service of documents
SECTION 19
19
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A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under section 17 , may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.
A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under section 17 , may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.
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