Commonwealth Consolidated Acts

HIGHER EDUCATION FUNDING ACT 1988 - SECT 106V

    If:

  (a)   the Commissioner is required to serve on a person a notice of assessment in respect of the person's income of a year of income under section   174 of the Income Tax Assessment Act 1936 ; and

  (b)   an assessment ( relevant assessment ) has been made in respect of the person of the amounts referred to in section   106T of this Act but notice of the relevant assessment has not been served on the person;

notice of the relevant assessment may be served by specifying the amounts concerned in the notice referred to in paragraph   (a).