CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
25Commissioner must give notice of the assessment
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##### 25 Commissioner must give notice of the assessment
(1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
(2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your GST returns electronically.