Australian Apprenticeship Support Loans Act 2014
CHAPTER 3
-
Loan repayments
PART 3.2
-
DISCHARGING DEBTS
Division 4
-
Compulsory discharge
Subdivision B
-
Assessments
SECTION 49
49
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 paragraph 48(b) of this Act of the amounts referred to in that paragraph; and
(c) notice of the assessment under that paragraph has not been served on the person;
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 paragraph 48(b) of this Act of the amounts referred to in that paragraph; and
(c) notice of the assessment under that paragraph has not been served on the person;
notice of the assessment under that paragraph may be served by specifying the amounts concerned in the notice referred to in paragraph (a).
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.