49
In forceNotification of notices of assessment of tax
Chapter 3Loan repayments
Part 3.2Discharging debts
Division 4Compulsory discharge
Subdivision BAssessments
49 Notification of notices of assessment of tax
If:
(a)
the Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of an income year under section 174 of the Income Tax Assessment Act 1936; and
(b)
the Commissioner has made, in respect of the person, an assessment under paragraph 48(b) of this Act of the amounts referred to in that paragraph; and
(c)
notice of the assessment under that paragraph has not been served on the person;
notice of the assessment under that paragraph may be served by specifying the amounts concerned in the notice referred to in paragraph (a).
This Act’s bill:Explanatory memorandumSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.