15Notice of assessment to contain certain matters

15 Notice of assessment to contain certain matters

15 Notice of assessment to contain certain matters

A notice of assessment under section 14 of the Taxation Administration Act 1996 in relation to land tax must include a statement as to the taxable value of the land, together with such information as to the amounts determined under the Valuation of Land Act 1916 as to—

(a) the land value (or other relevant value) of the land, and

(b) any allowances or apportionment factors relevant to the land,

from which the taxable value of the land has been derived.

s 15: Am 1983 No 14, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [10]. Ins 2000 No 106, Sch 3 [6].