Commonwealth Consolidated Acts

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TAX AGENT SERVICES ACT 2009 - SECT 70.60

Address for service of notices

  (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.

  (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.

  (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.



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