Taxation Administration Act 2001

This section applies despite sections 30 and 32.

The commissioner may, in an assessment notice or notice given under this section, state an earlier date than the date stated in section 30 or 32 as the date the tax or amount is payable if the commissioner reasonably believes the tax or amount may not be recoverable if the date for payment under the section otherwise were to apply.

The date stated in the notice mentioned in subsection (2) must not be a date before the notice is given.