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Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑20 Commissioner must give notice of 105‑20 Commissioner must give notice of the assessment
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105‑20 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.