Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteIf the Commissioner completes a valuation, the Commissioner must give a valuation certificate to the applicant for the valuation.
30-212.12(2)
The Commissioner must approve, in writing, 1 or more forms of a certificate.
30-212.12(3)
The certificate must include the following information:
(a) the date on which the valuation was completed;
(b) a description of any real property (including a lot and plan number, title reference and the location of the property);
(c) a full description of property other than real property;
(d) the period for which the valuation is in force;
(e) a statement of the valuation.
30-212.12(4)
The certificate may include other information.
30-212.12(5)
The Commissioner must not give a valuation certificate to the applicant until:
(a) the valuation has been completed; and
(b) the Commissioner has received the full amount of the fees payable for the valuation.
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