Commonwealth Numbered Acts

TRADE SUPPORT LOANS ACT 2014 (NO. 81, 2014) - SECT 49

                   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).