Taxation Administration Act 2001

The commissioner must give notice of the making of an assessment (an assessment notice) to the taxpayer.

The assessment notice must state—

the amount of the tax assessed; and

the date by which the tax must be paid; and

the taxpayer’s right to object to the assessment; and

the basis on which unpaid tax interest may accrue; and

if assessed interest or penalty tax is payable under the notice—enough information to enable the taxpayer to ascertain the basis for the assessment of the interest or penalty tax; and

for a compromise or default assessment—it is a compromise or default assessment; and

for a reassessment—the amount of the liability for tax under the previous assessment.

For subsection (2)(c), the assessment notice must state—

that the taxpayer may, within 60 days after the notice is given, object to the assessment; and

how to object.

The assessment notice may include information that does not form part of the assessment, including, for example, information about other amounts payable by the taxpayer.

More than 1 assessment may be included in the assessment notice.

Despite subsection (1), the commissioner need not give an assessment notice for an assessment making a remission under section 60 or a revenue law if, after the remission and the application of payments received by the commissioner for the taxpayer’s assessment liability, the taxpayer has no assessment liability.