67Address for service

##### 67 Address for service (1) An entity’s address for service for the purposes of the GST law is: (a) if the entity is registered in the Australian Business Register—the address shown in the Register as the entity’s address for service; or (b) if the entity is not registered in that Register—the address last notified by the entity in a GST return, application for registration or any other document under the GST law; or (c) if the entity has not notified an address in a GST return, application or other document under the GST law—the entity’s Australian place of business or residence last known to the Commissioner; or (d) any other address that the Commissioner reasonably believes to be the entity’s address for service. > Note: In the case of a company, see also section 56. (2) If an entity that is liable to pay GST changes its address for service, the entity must notify the Commissioner in writing of the new address within 28 days after the change. (3) If an entity on whom a notice or other document must be served under the GST law, or in proceedings for recovery of a net amount, amount of GST or penalty under this Part, has notified the Commissioner of an Australian address for service, the Commissioner may serve the notice or document by post to that address. (4) However, if an entity that must lodge or has lodged GST returns electronically notifies the Commissioner of an address for effecting service by way of electronic transmission, the Commissioner may serve a notice of assessment, or notice of penalty under this Part, on the entity by electronic transmission to that address.