Document ID: chunk:federal_register_of_legislation:C2025C00120:section:70d
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 70D
Character Range: 355696–356223

70D  Tax agent to give taxpayer copy of notice of assessment
 (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.

Division 2—Assessments