59
CurrentApplications for reassessment
59 Applications for reassessment
(1)
A liable person may apply to the Secretary for a reassessment of the levy liability of the person.
(2)
An application under subsection (1) must—
(a)
be in writing; and
(b)
state the grounds for the reassessment.
(3)
An application under subsection (1) cannot be made—
(a)
more than 5 years after the date of the original assessment of the levy liability; or
(b)
on the ground that the land particulars in relation to the levy land that the Secretary used for the purposes of making an assessment were incorrect or misdescribed.
This Act’s bill:Explanatory memorandumSecond reading speech
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