24BC

Notification about proposed abatement notice

In force

(1)

If an authorised person proposes to give a person an abatement notice, the authorised person must give the person a written notice (a show cause notice) stating—

(a)

the grounds on which the authorised person considers an abatement notice may be given; and

(b)

details of the proposed abatement notice; and

(c)

that the person may, not later than 14 days after the day the person is given the notice, give a written submission to the authorised person about the proposed abatement notice.

(2)

The authorised person must consider any submission received by the authorised person in response to the show cause notice when making a decision to give or not give an abatement notice to the person.

This Act’s bill:Explanatory statement Second reading speech

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