Queensland Consolidated Acts
[Search this Act]
TAXATION ADMINISTRATION ACT 2001 - SECT 26
Assessment notice to be given to taxpayer
(1) The commissioner must give notice of the making of an assessment (an
"assessment notice" ) to the taxpayer.
(2) The assessment notice must
(a) the amount of the tax assessed; and
(b) the date by which the
tax must be paid; and
(c) the taxpayer’s right to object to the assessment;
(d) the basis on which unpaid tax interest may accrue; and
assessed interest or penalty tax is payable under the notice—enough
information to enable the taxpayer to ascertain the basis for the assessment
of the interest or penalty tax; and
(f) for a compromise or
default assessment—it is a compromise or default assessment; and
(g) for a
reassessment—the amount of the liability for tax under the previous
(3) For subsection (2) (c) , the assessment notice must state—
(a) that the taxpayer may, within 60 days after the notice is given, object to
the assessment; and
(b) how to object.
(4) The assessment notice may include
information that does not form part of the assessment, including, for example,
information about other amounts payable by the taxpayer.
(5) More than 1
assessment may be included in the assessment notice.
AustLII: Copyright Policy