Statute
Section 161G — Income Tax Assessment Act 1936: Tax agent to give taxpayer copy of notice of assessment
Text of the provision Official document
Where a taxpayer has given the address of a registered tax agent as the taxpayer’s address for service, the registered tax agent must give the taxpayer the original of, or a copy of, any notice of assessment in respect of that taxpayer that is delivered to that address. Penalty: 30 penalty units.
Official source: Federal Register of Legislation
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