Higher Education Support Act 2003

Chapter 4 - Repayment of loans

PART 4-2 - DISCHARGE OF INDEBTEDNESS

Division 154 - How is indebtedness compulsorily discharged?

Subdivision 154-C - Assessments

SECTION 154-40

154-40 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 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).

View history note

History

S 154-40 substituted by No 55 of 2016, s 3 and Sch 3 item 10, effective 1 July 2017. For application and saving provision, see note under Div 157 heading. S 154-40 formerly read:

SECTION 154-40 Notification of notices of assessment of tax
154-40(1)
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 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).

154-40(2)
If the *Commissioner has determined, in respect of the person, an amount of *HECS-HELP benefit under section 157-20 for the *income year, the notice of assessment for that year may also refer to the amount of the benefit.
Note:

If a determination is reviewed, a reference to the determination includes a reference to the decision on review, see section 157-30.

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Hide history note

History

S 154-40(2) inserted by No 43 of 2008, s 3 and Sch 1 items 10 and 11, applicable in respect of the 2008-2009 and later income years.

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