Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061zzfi
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061ZZFI
Character Range: 1617467–1618115

1061ZZFI  Notice of assessment may be served
  If:
 (a) the Commissioner of Taxation is required to serve on a person a notice of assessment in respect of the person's income of a year of income under section 174 of the Income Tax Assessment Act 1936; and
 (b) an assessment (the relevant assessment) has been made in respect of the person of the amounts referred to in section 1061ZZFH but notice of the relevant assessment has not been served on the person;
notice of the relevant assessment may be served by setting out the amounts concerned in the notice referred to in paragraph (a).

Division 8—Commissioner of Taxation may delay assessment