Queensland Numbered Acts Queensland Numbered Acts(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 taxpayer's last assessment notice; 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.