12ZM
In forceAssessment
Part 4AFinancial supplement for tertiary students
Division 6Indebtedness existing after termination date
Subdivision DReturns and assessments
12ZM 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 FS 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 FS debt under section 12ZK.
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