Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 174   NOTICE OF ASSESSMENT  

174(1)    
As soon as conveniently may be after any assessment is made, the Commissioner shall serve notice thereof in writing by post or otherwise upon the person liable to pay the tax.

174(2)    
(Omitted by No 73 of 1989)

174(3)    

In subsection (1), tax includes additional tax under Part VII .