Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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 1061ZVHC(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).