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).




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