Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:3_10
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 3 cl 10
Character Range: 25827–26507

10  Section 154‑40
Repeal the section, substitute:

154‑40  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 section 154‑35 of this Act of the amounts referred to in that section; and
 (c) notice of the assessment under that section has not been served on the person;
notice of the assessment under that section may be served by specifying the amounts concerned in the notice referred to in paragraph (a).