(1) A taxpayer must give the commissioner notice of each change of the taxpayer’s address for service within 1 month after the change.Note—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.
(2) In this section—
"address for service" , for a taxpayer, means—(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.
"taxpayer" means a person who has or had, or may have, a liability under this Act for land tax.