16Address for service

16. (1) Every person who furnishes a return shall in the return give an address in Australia for service.

(2) Every person who has given an address for service and who subsequently changes his address shall within one month after the change give to the Commissioner at the place where he furnished his return notice in writing of his new address in Australia for service.

(3) The address for service last given to the Commissioner by any person shall for all purposes under the Act and Regulations be deemed the last known place of business or abode of the person in Australia.

(4) Any person who changes his address and fails to give to the Commissioner notice of a new address in Australia for service shall not be permitted to plead the change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or Regulations.

Annotations on returns.

17. (1) The Commissioner may cause or permit his officers to make on any return, balance-sheet, profit and loss account, or other statement furnished by a taxpayer, such marks, figures and annotations as the Commissioner may think fit.

(2) The marks, figures and annotations shall be made in different coloured ink from the ink used in the return, balance-sheet, profit and loss account, or other statement, and shall be initialed by the officer making them.