Higher Education Support Act 2003

Chapter 4 - Repayment of loans  


Division 154 - How is indebtedness compulsorily discharged?  

Subdivision 154-C - Assessments  

SECTION 154-40   154-40   Notification of notices of assessment of tax  


(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).


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