Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 4

4. (1) For the purposes of paragraph 70 (b) of the Act, if the Commissioner
serves a notice on a person of an address to which a return must be furnished,
the person must furnish the return to that address. Penalty: $500.

(2) For the purposes of paragraph 70 (b) of the Act, if the Commissioner does
not serve a notice on a person of an address to which a return must be
furnished, the person must furnish the return to a branch of the Australian
Taxation Office that has facilities for the collection of returns. Penalty:
$500.

(3) This regulation has effect subject to anything specified in a notice given
by the Commissioner under section 69 of the Act as to the manner of furnishing
a return.