No time limit on making assessment
(1) An assessment under section 139W (including a fresh assessment referred to in subsection 139W(2)) for a contribution assessment period may be made at any time, including: (a) a time after the end of the contribution assessment period; or (b) a time after the bankrupt is discharged. (2) For the purpose of applying subsection (1), a reference in this Division to a bankrupt includes a reference to a former bankrupt.
Sourced from the Federal Register of Legislation at 26 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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