Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1992No. 98, 1992 - SECT 89

89. Section 15Q of the Principal act is amended by adding at the end the
following subsection:

"(3) If:

   (a)  the Commissioner has provided a copy of a determination to a person in
        accordance with subsection (1); and

   (b)  the Commissioner had not previously given the person documents under
        section 15M or 15N in relation to the determination or provided a copy
        of the determination to the person; subsection 16(1A) has effect as
        if, on the day on which the copy was so provided, the Commissioner had
        given the person notice of the decision to make the determination and
        of any decision to amend the determination.".