Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 14A

Notice of certain joint assessments

    (1)     This section has effect for the purposes of the following taxation laws only—

        (a)     Congestion Levy Act 2005 ;

S. 14A(1)(b) amended by No. 23/2010 s. 23(a).

        (b)     Land Tax Act 2005 ;

S. 14A(1)(c) inserted by No. 23/2010 s. 23(b), amended by No. 52/2021 s. 84(a).

        (c)     Part 9B of the Planning and Environment Act 1987 ;

S. 14A(1)(d) inserted by No. 52/2021 s. 84(b).

        (d)     Windfall Gains Tax Act 2021 .

    (2)     If the Commissioner makes or withdraws a joint assessment, or an assessment of persons who are jointly and severally liable under a taxation law referred to in subsection (1), the Commissioner may serve notice of assessment or withdrawal under section 14

        (a)     on each of the persons assessed or jointly and severally liable; or

        (b)     if all of those persons have given notice to the Commissioner in a form approved by the Commissioner nominating one of them as the person on whom the notice may be served—on the person nominated; or

        (c)     subject to subsection (3), on one of those persons.

    (3)     Service of notice of an assessment or withdrawal under subsection (2)(c) is not valid unless the Commissioner causes notice of the service to be served on the other person, or each of the other persons, who were jointly assessed or jointly and severally liable.



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