Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)

Schedule 1   Companies' non-compliance with PAYG withholding and superannuation guarantee obligations

Part 1   Recovery of penalties

Division 1   Amendments applying to future and undischarged penalties

Taxation Administration Act 1953

3   After section 269-50 in Schedule 1

Insert:

269-52 Copies of notices

(1) If:

(a) the Commissioner gives you a notice under section 269-25 in accordance with section 269-50; and

(b) you have given the address of a *registered tax agent to the Commissioner as your address for service for the purposes of any *taxation law;

the Commissioner may also give you a copy of the notice.

(2) The Commissioner may do so by leaving the copy at, or posting the copy to, the address of the *registered tax agent.

(3) To avoid doubt, this section does not affect:

(a) whether the Commissioner has given you the actual notice; or

(b) how the Commissioner may give you the actual notice.