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A taxpayer鈥檚 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鈥檚 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鈥檚 name and communication address in the address panel on the return
• Where appropriate, enter 鈥楩or鈥� followed by the taxpayer鈥檚 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鈥檚 name directly below the address panel. For example 鈥楢s Trustee of ABC Trust鈥�

The taxpayer is deceased and there is no capacity name and address shown

• Enter 鈥楾he Personal Representative of鈥� followed by the deceased taxpayer鈥檚 name and address in the address panel on the return