Document ID: chunk:federal_register_of_legislation:C2016C00969:section:4:p2
Version: federal_register_of_legislation:C2016C00969
Segment Type: section
Provision Reference: s 4 (pt 2/2)
Character Range: 12990–13868

penalty tax; and
 (d) penalty tax.
 (9) For the purposes of the application of any of the provisions of the Assessment Act  or of the Taxation Administration Act 1953 in accordance with subsection (1), where 2 or more persons are jointly and severally liable to pay trust recoupment tax, or penalty tax, on a secondary taxable amount, service of a notice of assessment or any other notice in respect of that liability on any of those persons shall be deemed to be service of the notice on each of those persons.
 (10) The validity of an assessment of the trust recoupment tax or penalty tax payable on a secondary taxable amount by the persons included in an eligible beneficiaries class in relation to that secondary taxable amount is not affected by reason that the notice of assessment identifies only one or some of the persons included in that eligible beneficiaries class.