Commonwealth Numbered Regulations

INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 169 - REG 3

3.1 Omit the regulation, substitute: Where to lodge returns

"28. (1) If the Commissioner directs a taxpayer to lodge a return at a
particular address, the taxpayer must lodge the return at that address.

"(2) If the Commissioner does not give a taxpayer a direction under
subregulation (1), the taxpayer may lodge the return at any office of a Deputy
Commissioner.".