VET Student Loans Act 2016

PART 3A - VETSL DEBTS  

Division 5 - Compulsory discharge of debt  

Subdivision C - Assessments  

SECTION 23EF  

23EF   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 section 23EE 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) of this section.




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