Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 268 - Estimates  

Subdivision 268-B - Making estimates  

SECTION 268-15   NOTICE OF ESTIMATE  

Commissioner 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).