CTHRepealedLegislation
Taxation Administration Regulations 1976
12EFailure to notify change of address
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#### 12E Failure to notify change of address
A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 12B, may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.