Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 70D

             (1)  Where a taxpayer has given the address of a registered tax agent as the taxpayer's address for service, the registered tax agent must give the taxpayer the original of, or a copy of, any notice of assessment in respect of that taxpayer that is delivered to that address.

Penalty:  30 penalty units.

             (2)  An offence under subsection (1) is an offence of strict liability.

Note:          For strict liability , see section 6.1 of the Criminal Code .