1061ZZFI
In forceNotice of assessment may be served
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12 (sections 1061ZVAA to 1157)
Chapter 2BStudent Financial Supplement Scheme
Part 2B.3Repayment of financial supplement through taxation system after termination date
Division 7Assessments
1061ZZFI Notice of assessment may be served
If:
(a)
the Commissioner of Taxation is required to serve on a person a notice of assessment in respect of the person’s income of a year of income under section 174 of the Income Tax Assessment Act 1936; and
(b)
an assessment (the relevant assessment) has been made in respect of the person of the amounts referred to in section 1061ZZFH but notice of the relevant assessment has not been served on the person;
notice of the relevant assessment may be served by setting out the amounts concerned in the notice referred to in paragraph (a).
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