Student Assistance Act 1973

Part 2 - ABSTUDY student start-up loans  

Division 5 - Discharge of indebtedness  

Subdivision D - Assessments  

SECTION 10J   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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