10J
In forceNotification of notices of assessment of tax
Part 2ABSTUDY student start‑up loans
Division 5Discharge of indebtedness
Subdivision DAssessments
10J 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 10H(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).
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