Planning Act 2023

This section applies if—

a development application in relation to a non-standard chargeable variation of a nominal rent lease is approved; and

the lease variation charge in relation to the variation has been worked out in accordance with section 332 (the original decision); and

the commissioner for revenue gives a notice of assessment of a lease variation charge under section 329 (1); and

an application has not previously been made under section 335 for reconsideration of the original decision.

The applicant for the development application may ask the commissioner for revenue for a statement (a working out statement) explaining the commissioner’s working out of the original decision.

The commissioner for revenue must give the applicant a working out statement within 20 working days after the day the applicant asks for the statement unless—

the notice of assessment contains the matters that the working out statement would contain; or

a document that contains the matters that a working out statement would contain has already been given to the applicant.