Notice of errors in notice of assessment
26 Notice of errors in notice of assessment
A person who is served with a notice of assessment of windfall gains tax in relation to a WGT event must notify the Commissioner of any error or omission in the notice relating to—
any other land owned by the person when the WGT event occurred that was rezoned by the WGT event but is not specified in the notice; and
in the case of a notice of assessment for land jointly owned by 2 or more owners, any other land owned by the joint owners when the WGT event occurred that was rezoned by the WGT event but is not specified in the notice; and
if the person is a member of a group, any land owned by another member of the group when the WGT event occurred that was rezoned by the WGT event but is not specified in the notice.
Notice of the error or omission must be given to the Commissioner within 60 days from the date of issue of the notice of assessment.
If there is more than one owner of the land specified in the notice of assessment, it is sufficient compliance with this section if one of the owners provides the required information on behalf of all of them.
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