Commonwealth Numbered Regulations Commonwealth Numbered Regulations(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 (for example a street address).
Note 2: The following are examples of an electronic address:
(a) an email 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.
(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).
(3) An address is effective if the person to whom the address relates:
(a) will receive documents delivered to the address; or
(b) will receive electronic communications sent to the address.