The Commissioner must, in respect of any land tax payable under Division 4 of Part 2 of the Land Tax Act 2005 , serve on a transmission easement holder that is liable for the payment of that tax a notice of valuation that—
(a) shows the aggregate value assessed in respect of the transmission easements; and
(b) states the date as at which the aggregate value of the transmission easements was assessed.
S. 15B inserted by No. 50/2024 s. 82.