105‑140 Address for service105‑140 Address for service

105‑140 Address for service

(1) Your address for service for the purposes of an *indirect tax law is: (a) if you are registered in the *Australian Business Register—the address shown in the Register as your address for service; or (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or (d) any other address that the Commissioner reasonably believes to be your address for service.

Note: If you are a company, see also sections 444‑10 and 444‑15.

(2) If: (a) under an *indirect tax law, you are: (i) liable to pay an amount of *indirect tax; or (ii) entitled to a credit; and (b) you change your address for service; you must notify the Commissioner in writing of the new address within 28 days after the change. (3) If: (a) a notice or other document must be served on you: (i) under an *indirect tax law; or (ii) in proceedings for recovery of an amount under an indirect tax law; and (b) you have 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: (a) you must lodge or have lodged *GST returns electronically; and (b) you notify 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 or *general interest charge under an *indirect tax law, on you by electronic transmission to that address.