Notice of assessment or reassessment or withdrawal of assessment or reassessment

Current

(1)

If the Registrar makes or withdraws an assessment or reassessment, the Registrar must serve a notice of assessment, reassessment or withdrawal on the business or trustee.

(2)

A notice of assessment or reassessment must—

(a)

be expressed to be an assessment or reassessment of an amount payable; and

(b)

show the amount payable.

(3)

An amount payable by the business or trustee assessed in a notice of assessment or reassessment is payable on or before the day specified by the Registrar in the notice of assessment or reassessment.

This Act’s bill:Explanatory memorandum Second reading speech

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40 Notice of assessment or reassessment or withdrawal of assessment or reassessment