Document ID: chunk:federal_register_of_legislation:C2015A00169:clause:1_1061zvhd
Version: federal_register_of_legislation:C2015A00169
Segment Type: clause
Provision Reference: sch 1 cl 1061ZVHD
Character Range: 30563–31204

1061ZVHD  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 paragraph 1061ZVHC(b) of this Act of the amounts referred to in that paragraph; and
 (c) notice of the assessment under that paragraph has not been served on the person;
notice of the assessment under that paragraph may be served by specifying the amounts concerned in the notice referred to in paragraph (a).