sec.80CAssessment on non-compliance with requirement to give notice under s 80B

sec.80C Assessment on non-compliance with requirement to give notice under s 80B

This section applies if— a basis of liability notice has been given to a taxpayer in relation to the taxpayer’s liability for land tax for a financial year; and the taxpayer is required to, but does not, comply with section 80B (2) in relation to the taxpayer’s liability; and immediately after the 30-day period mentioned in section 80B (3) ends, the commissioner has not made an assessment of the taxpayer’s liability for land tax for the financial year. Section 13 of the Administration Act applies for the making of a default assessment for the taxpayer’s liability as if the taxpayer had not lodged a document required to be lodged under a lodgement requirement. If the commissioner makes an assessment for the taxpayer’s liability— section 54 (5) (c) (ii) of the Administration Act applies as if the taxpayer’s non-compliance with section 80B (2) were non-compliance with a lodgement requirement for the assessment; and for a default assessment— section 58 (3) (a) of the Administration Act applies as if the reference to section 28 of that Act included a reference to section 80B (2) of this Act. In this section— basis , of a taxpayer’s liability for land tax for a financial year, see section 80B (4) . s 80C ins 2023 No. 18 s 17 (sec.80C-ssec.1) This section applies if— a basis of liability notice has been given to a taxpayer in relation to the taxpayer’s liability for land tax for a financial year; and the taxpayer is required to, but does not, comply with section 80B (2) in relation to the taxpayer’s liability; and immediately after the 30-day period mentioned in section 80B (3) ends, the commissioner has not made an assessment of the taxpayer’s liability for land tax for the financial year. (sec.80C-ssec.2) Section 13 of the Administration Act applies for the making of a default assessment for the taxpayer’s liability as if the taxpayer had not lodged a document required to be lodged under a lodgement requirement. (sec.80C-ssec.3) If the commissioner makes an assessment for the taxpayer’s liability— section 54 (5) (c) (ii) of the Administration Act applies as if the taxpayer’s non-compliance with section 80B (2) were non-compliance with a lodgement requirement for the assessment; and for a default assessment— section 58 (3) (a) of the Administration Act applies as if the reference to section 28 of that Act included a reference to section 80B (2) of this Act. (sec.80C-ssec.4) In this section— basis , of a taxpayer’s liability for land tax for a financial year, see section 80B (4) .

• (a) a basis of liability notice has been given to a taxpayer in relation to the taxpayer’s liability for land tax for a financial year; and
• (b) the taxpayer is required to, but does not, comply with section 80B (2) in relation to the taxpayer’s liability; and
• (c) immediately after the 30-day period mentioned in section 80B (3) ends, the commissioner has not made an assessment of the taxpayer’s liability for land tax for the financial year.