Duties Act 2001

This section applies if—

under a provision of this Act, the commissioner is required to make a reassessment for a particular instrument or transaction if particular circumstances apply; and

a person asks the commissioner to make a reassessment for the instrument or transaction; and

the commissioner decides not to make the reassessment because the commissioner is not satisfied the circumstances apply for the instrument or transaction.

As soon as practicable after making the decision, the commissioner must give the person notice stating the following—

the decision;

the reasons for the decision;

the person may, within 60 days after the notice is given, object to the decision;

how to object.

The Administration Act, part 6, applies for the decision as if—

the decision were an assessment; and

the notice were an assessment notice.