990-5
CurrentCommissioner may combine notices
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-100Miscellaneous
Division 990Miscellaneous
Subdivision 990-ACombining notices
990-5 Commissioner may combine notices
(1)
For the purposes of a *taxation law under which the Commissioner must or may give you a document (however described), that document may be included in or with any other document (however described) that the Commissioner gives you under a taxation law.
(2)
This section is enacted for the avoidance of doubt.
This Act’s bill:Second reading speech
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