Betting Tax Act 2018
sec.62Notice of change of address for service
Start here
Get a plain-English read of sec.62
Turn the raw legal text into a practical explanation grounded in Betting Tax Act 2018.
sec.62 Notice of change of address for service
A betting operator who is registered as a betting operator under part 3 must give the commissioner notice of each change of the betting operator’s address for service within 1 month after the change. Failure to give the notice is an offence against the Taxation Administration Act 2001 , section 120 . In this section— address for service , in relation to a betting operator, means— if the betting operator has given the commissioner a notice under this section after lodging the betting operator’s last return—the address stated in the last notice given; or otherwise—the address shown as the betting operator’s address for service in the last return lodged by the betting operator. (sec.62-ssec.1) A betting operator who is registered as a betting operator under part 3 must give the commissioner notice of each change of the betting operator’s address for service within 1 month after the change. Failure to give the notice is an offence against the Taxation Administration Act 2001 , section 120 . (sec.62-ssec.2) In this section— address for service , in relation to a betting operator, means— if the betting operator has given the commissioner a notice under this section after lodging the betting operator’s last return—the address stated in the last notice given; or otherwise—the address shown as the betting operator’s address for service in the last return lodged by the betting operator.
- (a) if the betting operator has given the commissioner a notice under this section after lodging the betting operator’s last return—the address stated in the last notice given; or
- (b) otherwise—the address shown as the betting operator’s address for service in the last return lodged by the betting operator.