Notice of change of address for service
79 Notice of change of address for service
A taxpayer must give the commissioner notice of each change of the taxpayer’s address for service within 1 month after the change.
Note—
Under the Administration Act, the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act.
In this section—
address for service, for a taxpayer, means—
the taxpayer’s address shown in the most recent assessment notice or basis of liability notice given to the taxpayer; or
if the taxpayer has given the commissioner 1 or more notices under this section—the address stated in the last notice given.
taxpayer means a person who has or had, or may have, a liability under this Act for land tax.
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