Victorian Numbered Acts

STATE TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO 84 OF 2006) - SECT 16

After section 14 of the Taxation Administration Act 1997 insert —

        "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 ;

        (b)     Land Tax Act 2005 .

    (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 sub-section (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 sub-section (3), on one of those persons.

    (3)     Service of notice of an assessment or withdrawal under sub-section (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.".