Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 154.40

    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 section   154 - 35 of this Act of the amounts referred to in that section; and

  (c)   notice of the assessment under that section has not been served on the person;

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