Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AMB

             (1)  If:

                     (a)  the Commissioner has given a notice to a person under this Division; and

                     (b)  there is a trustee of the person;

the person must give a copy of the notice to the trustee as soon as practicable, and in any event within 7 days, after:

                     (c)  if the Commissioner gave the notice to the person before the day when the person's property vested in, or control of the person's property passed to, the trustee--that day; or

                     (d)  otherwise--the day when the Commissioner gave the notice to the person.

             (2)  If the Commissioner sends a notice at different times to a person and to the person's trustee, each notice is taken to have been sent at the later or latest of those times.