TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 2A - SERVICE OF DOCUMENTS IN GENERAL  

REGULATION 12A   PREFERRED ADDRESS FOR SERVICE  

12A(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

Note 1:

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 a taxation law; 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.

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History

Reg 12A(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 61, by substituting " under a taxation law " for " under the Act or these Regulations " in para (b), effective 1 July 2015.

12A(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).

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History

Reg 12A inserted by SR No 289 of 2001.

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