Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 161G

Tax agent to give taxpayer copy of notice of assessment

    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.


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