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;

notice of the assessment under that paragraph may be served by specifying the amounts concerned in the notice referred to in paragraph (a).


 

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