AustLII Tasmanian Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 1997 - SECT 24

Notice of assessment or withdrawal of assessment

(1)  If the Commissioner makes or withdraws an assessment, the Commissioner –
(a) may serve a notice of assessment or withdrawal on the taxpayer; and
(b) must serve such a notice on the taxpayer if the taxpayer so requests.
(2)  A notice of assessment is to –
(a) be expressed to be an assessment of liability to a tax; and
(b) show the amount of tax assessed; and
(c) specify the rate of interest or penalty tax payable in respect of any tax default; and
(d) specify the date on or before which any assessment is payable.



[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]