Notice of assessment or withdrawal of assessment
14 Notice of assessment or withdrawal of assessment
If the Commissioner makes or withdraws an assessment, the Commissioner must serve a notice of assessment or withdrawal on the taxpayer.
S. 14(1A) inserted by No. 28/2011 s. 42.
In the case of a deemed assessment, the Commissioner is deemed to have served a notice of assessment for the purposes of subsection (1).
A notice of assessment must—
be expressed to be an assessment of liability to the tax; and
show the amount of tax assessed.
S. 14(2A) inserted by No. 52/2021 s. 83.
A notice of assessment of windfall gains tax must also show the CIV1 and CIV2 of the land to which the tax relates.
Note
CIV1 and CIV2 are defined in the Windfall Gains Tax Act 2021.
S. 14(3) inserted by No. 10/2001 s. 9.
An amount of tax assessed in a notice of assessment is payable on or before the day specified by the Commissioner in the notice of assessment.
S. 14A inserted by No. 84/2006 s. 16.
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