Queensland Numbered Acts

PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 32

Section 43--

omit, insert--

'(1) An employer who is registered as an employer under part 4, division 1 must give the commissioner written notice of a change of the employer's address for service within 1 month after each change.

Note--

Failure to give the notice is an offence under the Administration Act, section 120.

'(2) In this section--

address for service, for an employer, means--

(a) the employer's address for service shown in the last return lodged by the employer; or

(b) if the employer has given the commissioner a notice under this section, the address stated in the last notice given.'.