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StatuteIncome Tax Assessment Act 1936

Section 174 — Income Tax Assessment Act 1936: Notice of assessment

Text of the provision Official document

(1) As soon as conveniently may be after any assessment is made, the Commissioner shall serve notice thereof in writing by post or otherwise upon the person liable to pay the tax. (3) In subsection (1), tax includes additional tax under Part VII.

Official source: Federal Register of Legislation

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