Section 139WABankruptcy Act 1966 (Cth)

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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