Higher Education Support Act 2003

Chapter 4 - Repayment of loans  

PART 4-2 - DISCHARGE OF INDEBTEDNESS  

Division 154 - How is indebtedness compulsorily discharged?  

Subdivision 154-C - Assessments  

SECTION 154-40  

154-40   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 section 154-35 of this Act of the amounts referred to in that section; and


(c) notice of the assessment under that section has not been served on the person;

notice of the assessment under that section may be served by specifying the amounts concerned in the notice referred to in paragraph (a).




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.