17A
In forceCancellation of assessment
Part 3The emergency services levy
Division 1Levy in respect of land
Subdivision 1Imposition of levy
17A Cancellation of assessment
If the Commissioner is satisfied that—
(a)
an assessment of a person's liability to pay a levy or other amount under this Division has been made in error; and
(b)
no amount has been paid as required under the assessment, the
Commissioner may cancel the assessment.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.