6.7.2 Address for service of notices
Context
A notice must be addressed correctly in order to be properly served.
Address for service
The most recent address for service that has been provided to the Registrar is that person's address for service (CSRC Regs section 34 and CSA Regs section 20).
If the Registrar has not been notified of an address for service, but the Registrar's records contain an address attributed to a person, the last such address in any record held by the Registrar is the person’s address for service.
A person who changes their address but does not give the Registrar a new address for service cannot use that as a defence in any proceedings under the CSRC Act and CSRC Regs (CSRC Regs section 35).
Addressing a notice to a partnership
A notice may be issued to any member of a partnership.
Example: A notice to a partner in a partnership can be addressed in either of the following ways:
- Mr James A Brown
Partner in Brown and Smith
Trading as ABC Printing
at address for service of notices - Messrs Brown and Smith in Partnership
at address for service of notices
In the 2 examples above, references to the partnership in the body of the notice would specify 'ABC Printing' and 'Messrs Brown and Smith' respectively.
Addressing a notice to a company or trust estate
Under the Income Tax Assessment Act 1936, a company or trust must have a 'public officer' and an address for service of that public officer. The public officer and address for service for taxation purposes are also the public officer and address for service for the CSRC Act (CSRC Act section 62, section 63).
As the company is the 'person' liable to comply with the notice, the company and not one of its employees (for example, a director) is required to be served with the notice.
The trustee of the trust estate is the 'person' liable to comply with the notice.
Service on the public officer at the address for service is sufficient service on the company or trustee for the purposes of the CSRC Act. Proceedings against the public officer are deemed to be proceedings against the company or trustee.
A notice forwarded to a Commonwealth, state or territorial department should be addressed to the 'Paying Officer' at the postal address of the department.
Notices to attend court and give evidence (6.4) can only apply to a natural person. Notices can be addressed to a company director or other officer of the company rather than a company itself.