ASIC sets out three requirements for the nomination of a company's registered office address:
1. The company must be able to receive correspondence at this address;
2. It must be a physical street address, i.e. it cannot be a PO Box;
3. If the company does not occupy the premises it must have the written consent of the occupier.
Following this logic, it would appear that a company is permitted to use a virtual address as the registered office provided that it meets the criteria outlined above.
A company's principal place of business is an address where it primarily carries out business activities. It must also be a physical street address, however a company would have difficulty proving to ASIC that its business functions occur at the location of its virtual address. On that basis it should follow that a virtual address is not sufficient for use as a company's principal place of business.