Commonwealth Consolidated Acts

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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 70D

Tax agent to give taxpayer copy of notice of assessment

  (1)   Where a taxpayer has given the address of a registered tax agent as the taxpayer's address for service, the registered tax agent must give the taxpayer the original of, or a copy of, any notice of assessment in respect of that taxpayer that is delivered to that address.

Penalty:   30 penalty units.

  (2)   An offence under subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .



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