Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
7Where information is to be given
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7 Where information is to be given
(1) If the Commissioner specifies or directs that a person or class of persons must give information (whether or not in a specified or approved form) required by the Act or these regulations at a particular address, the person or class of persons must give the information at that address. (2) If the Commissioner does not specify or direct that information be given at a particular address, the information may be given at any office of the Commissioner.