QLDIn ForceAct
Payroll Tax Act 1971
sec.94Notice of change of address for service
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### sec.94 Notice of change of address for service
An employer who is registered as an employer under part 3 , division 1 must give the commissioner written notice of a change of the employer’s address for service within 1 month after each change.
Failure to give the notice is an offence under the Administration Act , section 120 .
In this section—
address for service , for an employer, means—
the employer’s address for service shown in the last return lodged by the employer; or
if the employer has given the commissioner a notice under this section, the address stated in the last notice given.
s 94 sub 2004 No. 46 s 32
(sec.94-ssec.1) An employer who is registered as an employer under part 3 , division 1 must give the commissioner written notice of a change of the employer’s address for service within 1 month after each change. Failure to give the notice is an offence under the Administration Act , section 120 .
(sec.94-ssec.2) In this section— address for service , for an employer, means— the employer’s address for service shown in the last return lodged by the employer; or if the employer has given the commissioner a notice under this section, the address stated in the last notice given.
- (a) the employer’s address for service shown in the last return lodged by the employer; or
- (b) if the employer has given the commissioner a notice under this section, the address stated in the last notice given.