49Notification of notices of assessment of tax

49 Notification of notices of assessment of tax

If: (a) the Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of an income year under section 174 of the Income Tax Assessment Act 1936; and (b) the Commissioner has made, in respect of the person, an assessment under paragraph 48(b) of this Act of the amounts referred to in that paragraph; and (c) notice of the assessment under that paragraph has not been served on the person; notice of the assessment under that paragraph may be served by specifying the amounts concerned in the notice referred to in paragraph (a).