106T
CurrentAssessment
Chapter 5ARepayment of loans made under Chapters 4, 4A, 4B and 5
Part 5A.3Discharge of Indebtedness
Division 3Returns and assessments
106T Assessment
The Commissioner may, from any information in the Commissioner’s possession, whether from a return or otherwise, make an assessment of:
(a)
the amount of the accumulated HEC debt of a person at 1 June immediately before the making of the assessment; and
(b)
the amount required to be paid in respect of that accumulated HEC debt under section 106PC or 106Q.
This Act’s bill:Second 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.