Melbourne Strategic Assessment (Environment Mitigation Levy) Act 2020

If the Secretary makes or withdraws a joint assessment or reassessment, or an assessment or reassessment of persons who are jointly and severally liable for the payment of the levy, the Secretary may serve a levy assessment notice or notice of withdrawal under section 62—

on each of the persons assessed or reassessed, or jointly and severally liable; or

if all of those persons have given notice to the Secretary in a form approved by the Secretary nominating one of them as the person on whom the notice may be served—on the person nominated; or

subject to subsection (2), on one of those persons.

Service of a levy assessment notice or notice of withdrawal under subsection (1)(c) is not valid unless the Secretary causes notice of the service to be served on the other person, or each of the other persons, who were jointly assessed or jointly and severally liable.