sec.62Notice stating estimated amount given before commencement

sec.62 Notice stating estimated amount given before commencement

This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 43(2)(b) of the expired regulation stating an estimated amount; and immediately before the commencement, the notice was still in effect. The notice is taken to be a notice given to the person under section 19(2)(b) in relation to working out amounts payable by the person under section 18(2). (sec.62-ssec.1) This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 43(2)(b) of the expired regulation stating an estimated amount; and immediately before the commencement, the notice was still in effect. (sec.62-ssec.2) The notice is taken to be a notice given to the person under section 19(2)(b) in relation to working out amounts payable by the person under section 18(2).

• (a) before the commencement, the revenue commissioner gave a person a notice under section 43(2)(b) of the expired regulation stating an estimated amount; and
• (b) immediately before the commencement, the notice was still in effect.