sec.79Notice of change of address for service

sec.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. 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. s 79 amd 2023 No. 18 s 16 (sec.79-ssec.1) A taxpayer must give the commissioner notice of each change of the taxpayer’s address for service within 1 month after the change. 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. (sec.79-ssec.2) 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.

• (a) the taxpayer’s address shown in the most recent assessment notice or basis of liability notice given to the taxpayer; or
• (b) if the taxpayer has given the commissioner 1 or more notices under this section—the address stated in the last notice given.