HIGHER EDUCATION FUNDING ACT 1988

CHAPTER 5A - REPAYMENT OF LOANS MADE UNDER CHAPTERS 4, 4A, 4B and 5  

PART 5A.3 - DISCHARGE OF INDEBTEDNESS  

Division 3 - Returns and assessments  

SECTION 106V   106V   NOTIFICATION ON 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 a year of income under section 174 of the Income Tax Assessment Act 1936 ; and


(b) an assessment ( relevant assessment ) has been made in respect of the person of the amounts referred to in section 106T of this Act but notice of the relevant assessment has not been served on the person;

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


 

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