Bankruptcy Act 1966
An assessment under section 139W (including a fresh assessment referred to in subsection 139W(2)) for a contribution assessment period may be made at any time, including:
(a) a time after the end of the contribution assessment period; or
(b) a time after the bankrupt is discharged. 139WA(2) [Former bankrupt]
For the purpose of applying subsection (1), a reference in this Division to a bankrupt includes a reference to a former bankrupt.
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