SAM120015 – Returns: return
issue: correspondence name and address
A taxpayer’s SA record can contain many names and
addresses.
The names should be used in the following order of
priority
- Capacity name
- Communication name
- Taxpayer name
The addresses should be used in the following order of
priority
- Capacity address
- Communication address
- Base address
- Business address
To determine which names and addresses are available on the
taxpayer’s record and which should be used for output
purposes, use the functions in the following table
| Function | Name and address |
| CASE SUMMARY | Main capacity name and
address
Taxpayer name and base address
Business address |
| MAINTAIN CAPACITY | Capacity name and
address |
| VIEW COMMUNICATION NAME
AND ADDRESS | Communication name and
address |
| VIEW TAXPAYER DESIGNATORY
DETAILS | Taxpayer name and base
address |
| MAINTAIN TRADE | Business address |
Examples of output
When manually preparing a return for issue and where:
A communication name and / or address is present on the
taxpayer record
- Enter the communication name / taxpayer’s
name and communication address in the address panel on the
return
- Where appropriate, enter ‘For’
followed by the taxpayer’s name directly below the address
panel of the return
A capacity name and address is present on the taxpayer
record
- Enter the capacity name and address in the address
panel on the return
- Enter the capacity in which the person is acting
followed by the taxpayer’s name directly below the address
panel. For example ‘As Trustee of ABC Trust’
The taxpayer is deceased and there is no capacity name and
address shown
- Enter ‘The Personal Representative of’
followed by the deceased taxpayer’s name and address in the
address panel on the return
