Taxation Administration Act 1953

The Commissioner must give you written notice of the estimate.

The notice must:

identify the underlying liability; and

specify the date of the estimate; and

set out the amount of the estimate; and

state that the amount of the estimate is due and payable; and

explain how you may have the amount of the estimate reduced or the estimate revoked.

To avoid doubt, a single notice may relate to 2 or more estimates, but must comply with subsection (2) in relation to each of them.

Despite section 29 of the Acts Interpretation Act 1901, a notice under subsection (1) is taken to be given at the time the Commissioner leaves or posts it.

Section 28A of the Acts Interpretation Act 1901 may be relevant to giving a notice under subsection (1).