Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 18

18. (1) A person furnishing a return under the Act must notify the
Commissioner in writing, at the time the person furnishes the return, of an
address in Australia as the person's address for service. Penalty: $500.

(2) If a form of return provided or authorised by the Commissioner for the
purposes of section 68 or 69 of the Act requires the specification of an
address in Australia as the address for service of the person making the
return:

   (a)  the specification in the form of such an address is compliance with
        subregulation (1); and

   (b)  the address specified is, subject to regulations 19 and 20, the
        person's address for service.

(3) If a person notifies the Commissioner under subregulation (1) of an
address as the person's address for service, that address is, subject to
regulations 19 and 20, the person's address for service.