INCOME TAX ASSESSMENT ACT 1936 - SECT 161G Tax agent to give taxpayer copy of notice of assessment

Commonwealth Consolidated Acts

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.