Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An assessment under section 139W (including a fresh assessment referred to in subsection 139W(2)) for a contribution assessment period may be made at any time, including:
(a) a time after the end of the contribution assessment period; or
(b) a time after the bankrupt is discharged.
(2) For the purpose of applying subsection (1), a reference in this Division to a bankrupt includes a reference to a former bankrupt.