Duties Act 2001

The commissioner may, by notice to the holder of an approval in force under section 76B, cancel the approval or vary it in a stated way if the commissioner considers—

a condition of the approval is no longer being satisfied or complied with; or

there has been a material change in the circumstances existing when the approval was given.

The cancellation or variation has effect on the day stated in the notice (the effective day).

The effective day may be earlier than the day the notice is given but not earlier than the day the condition mentioned in subsection (1)(a) stopped being satisfied or complied with or the day of the material change in the circumstances mentioned in subsection (1)(b).

If, because of the decision to cancel or vary the approval, the commissioner makes an assessment on the basis that, at a particular time, a particular person was not approved or was approved on stated conditions, an objection to the decision may be made as part of an objection to the assessment.

Note—For objections and appeals against assessments, see the Administration Act, part 6.