Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesCommissioner must give notice of estimate
268-15(1)
The Commissioner must give you written notice of the estimate.
Content of notice
268-15(2)
The notice must:
(a) identify the underlying liability; and
(b) specify the date of the estimate; and
(c) set out the amount of the estimate; and
(d) state that the amount of the estimate is due and payable; and
(e) explain how you may have the amount of the estimate reduced or the estimate revoked.
268-15(3)
To avoid doubt, a single notice may relate to 2 or more estimates, but must comply with subsection (2) in relation to each of them.
When notice is given
268-15(4)
Despite section 29 of the Acts Interpretation Act 1901 , a notice under subsection (1) is taken to be given at the time the Commissioner leaves or posts it.
Note:
Section 28A of the Acts Interpretation Act 1901 may be relevant to giving a notice under subsection (1).
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