Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf:
(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 ( the relevant assessment ) has been made in respect of the person of the amounts referred to in section 12ZM 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 setting out the amounts concerned in the notice referred to in paragraph (a).