TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-1 - RETURNS AND ASSESSMENTS  

Division 155 - Assessments  

Subdivision 155-A - 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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