Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:2_5
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 12925–13497

5  Subsection 14(3)
Repeal the subsection, substitute:

Notice of assessment

 (3) When an assessment (including an amended assessment) is made, the Commissioner must, subject to subsection (4), give notice of the assessment:
 (a) if paragraph (b) does not apply—to the member; or
 (b) if the assessment:
 (i) relates to the period when the relevant superannuation fund was a constitutionally protected superannuation fund; and
 (ii) is made after that superannuation fund ceases to be a constitutionally protected superannuation fund;
  to the superannuation provider.