Taxation Administration Act 2001

This section applies if—

any of the following applies—

the Duties Act 2001, section 688;

the Land Tax Act 2010, section 104 or 105; and

an assessment of a taxpayer’s liability was made or purportedly made under this Act in relation to purported duty under the Duties Act 2001, section 688 or purported land tax under the Land Tax Act 2010, section 104 or 105.

The assessment has, and is taken to have always had, the same force and effect as if it were made in relation to—

if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001, section 688(2); or

if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010, section 104(2) or 105(2).

The rights and liabilities of a person in relation to the assessment are taken to be, and to have always been, the same as if the assessment were made in relation to—

if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001, section 688(2); or

if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010, section 104(2) or 105(2).

Anything done or omitted to be done by a person in relation to the assessment has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to—

if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001, section 688(2); or

if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010, section 104(2) or 105(2).

Any amount paid by a person in relation to the assessment is taken to be, and to have always been, paid in relation to—

either—

if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001, section 688(2); or

if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010, section 104(2) or 105(2); and

any interest and penalty tax payable under part 5 in relation to a liability mentioned in paragraph (a); and

any other amount paid or payable by a taxpayer to the commissioner in relation to a liability mentioned in paragraph (a).