sec.80ACommissioner may give taxpayer a basis of liability notice

sec.80A Commissioner may give taxpayer a basis of liability notice

This section applies in relation to a taxpayer, for a financial year, if the commissioner— is satisfied the taxpayer’s liability for land tax for the financial year is nil; and has not made an assessment of the liability. The commissioner may give the taxpayer a notice (a basis of liability notice ) stating— that the commissioner is satisfied the taxpayer’s liability for land tax for the financial year is nil; and the basis on which the commissioner has formed the belief mentioned in paragraph (a) , including— a description of the land the commissioner believes is owned by the taxpayer when the liability arises; and if the commissioner believes all or part of the land is exempt land—that the commissioner believes the land or part of the land to be exempt land for the financial year and which exemption under part 6 applies. s 80A ins 2023 No. 18 s 17 (sec.80A-ssec.1) This section applies in relation to a taxpayer, for a financial year, if the commissioner— is satisfied the taxpayer’s liability for land tax for the financial year is nil; and has not made an assessment of the liability. (sec.80A-ssec.2) The commissioner may give the taxpayer a notice (a basis of liability notice ) stating— that the commissioner is satisfied the taxpayer’s liability for land tax for the financial year is nil; and the basis on which the commissioner has formed the belief mentioned in paragraph (a) , including— a description of the land the commissioner believes is owned by the taxpayer when the liability arises; and if the commissioner believes all or part of the land is exempt land—that the commissioner believes the land or part of the land to be exempt land for the financial year and which exemption under part 6 applies.

• (a) is satisfied the taxpayer’s liability for land tax for the financial year is nil; and
• (b) has not made an assessment of the liability.
• (a) that the commissioner is satisfied the taxpayer’s liability for land tax for the financial year is nil; and
• (b) the basis on which the commissioner has formed the belief mentioned in paragraph (a) , including— (i) a description of the land the commissioner believes is owned by the taxpayer when the liability arises; and (ii) if the commissioner believes all or part of the land is exempt land—that the commissioner believes the land or part of the land to be exempt land for the financial year and which exemption under part 6 applies.
• (i) a description of the land the commissioner believes is owned by the taxpayer when the liability arises; and
• (ii) if the commissioner believes all or part of the land is exempt land—that the commissioner believes the land or part of the land to be exempt land for the financial year and which exemption under part 6 applies.