Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) This section applies if:
(a) a person has not given the Commissioner a preferred address for service; or
(b) the Commissioner is satisfied that none of a person's preferred addresses for service is effective.
(2) If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person's preferred address for service for all purposes under the taxation laws.