(1) If, on an
application under section 180, the Commissioner determines that liability has
not arisen under section 151 in respect of the acquisition in question, the
Commissioner is to give notice of that determination to the applicant.
(2) If, on an
application under section 180, the Commissioner determines that liability has
arisen under section 151 in respect of the acquisition in question, the
Commissioner is to issue an assessment notice under the
Taxation Administration Act section 23 in respect of the acquisition.