s 19
In forceFailure to notify change of address
Part 2General administration (not relating to Schedule 1 to the Act)
Division 4Service of documents
19 Failure to notify change of address
A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under section 17, may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.
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