Document ID: chunk:federal_register_of_legislation:C2004A00522:clause:3_3
Version: federal_register_of_legislation:C2004A00522
Segment Type: clause
Provision Reference: sch 3 cl 3
Character Range: 65964–66847

3  Subsections 11(3) to (5)
Repeal the subsections, substitute:

Notice of assessment

 (3) When an assessment (including an amended assessment) is made, the Commissioner must, subject to subsection (4), give notice of the assessment to the taxpayer.

No notice if nil amount assessed

 (4) The Commissioner is not required under subsection (3) to give a notice of an assessment if the assessment states that a nil amount of surcharge is payable.

Particulars in notice of assessment

 (5) A notice of assessment must include particulars of the matters contained in the assessment under subsection (1).

How a notice is to be given

 (6) A notice of assessment may be given in any manner prescribed by the regulations.

Non‑compliance not to affect validity of assessment

 (7) The validity of any assessment is not affected by any non‑compliance with a provision of this Act.