Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner must give you notice of an assessment of an * assessable amount of yours as soon as practicable after the assessment is made.
The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, the return (if any) that relates to the * assessable amount electronically.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-1
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RETURNS AND ASSESSMENTS
Division 155
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Assessments
Subdivision 155-A
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Making assessments
SECTION 155-10
COMMISSIONER MUST GIVE NOTICE OF ASSESSMENT
155-10(1)
The Commissioner must give you notice of an assessment of an * assessable amount of yours as soon as practicable after the assessment is made.
Note:
This section also applies to an amended assessment: see section 155-80.
155-10(2)The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, the return (if any) that relates to the * assessable amount electronically.
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