Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 161G  

161G   TAX AGENT TO GIVE TAXPAYER COPY OF NOTICE OF ASSESSMENT  

Where a taxpayer has given the address of a registered tax agent as the taxpayer's address for service, the registered tax agent must give the taxpayer the original of, or a copy of, any notice of assessment in respect of that taxpayer that is delivered to that address.

Penalty: 30 penalty units.