Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:16_13
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 16 cl 13
Character Range: 318922–319560

13  After subsection 170AA(7A)
Insert:

 (7B) If the taxpayer is a full self‑assessment taxpayer for a year of income and, on the basis of the taxpayer's return, the taxable income or net income was nil, or no tax was payable on the taxable income or net income, the following provisions apply for the purposes of subsection (6):
 (a) the Commissioner is taken to have served a notice of the kind specified in paragraph (6)(a);
 (b) the reference in paragraph (6)(c) to the end of 30 days after the date of service of the notice is to be read as a reference to the date on which the tax becomes due and payable under subsection 204(1A).