sec.189Assessments related to Duties Act 2001 , s 688 and Land Tax Act 2010 , ss 104 and 105

sec.189 Assessments related to Duties Act 2001 , s 688 and Land Tax Act 2010 , ss 104 and 105

This section applies if— any of the following applies— the Duties Act 2001 , section 688 ; the Land Tax Act 2010 , section 104 or 105 ; and an assessment of a taxpayer’s liability was made or purportedly made under this Act in relation to purported duty under the Duties Act 2001 , section 688 or purported land tax under the Land Tax Act 2010 , section 104 or 105 . The assessment has, and is taken to have always had, the same force and effect as if it were made in relation to— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) . The rights and liabilities of a person in relation to the assessment are taken to be, and to have always been, the same as if the assessment were made in relation to— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) . Anything done or omitted to be done by a person in relation to the assessment has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) . Any amount paid by a person in relation to the assessment is taken to be, and to have always been, paid in relation to— either— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) ; and any interest and penalty tax payable under part 5 in relation to a liability mentioned in paragraph (a); and any other amount paid or payable by a taxpayer to the commissioner in relation to a liability mentioned in paragraph (a). s 189 ins 2025 No. 1 s 32 (sec.189-ssec.1) This section applies if— any of the following applies— the Duties Act 2001 , section 688 ; the Land Tax Act 2010 , section 104 or 105 ; and an assessment of a taxpayer’s liability was made or purportedly made under this Act in relation to purported duty under the Duties Act 2001 , section 688 or purported land tax under the Land Tax Act 2010 , section 104 or 105 . (sec.189-ssec.2) The assessment has, and is taken to have always had, the same force and effect as if it were made in relation to— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) . (sec.189-ssec.3) The rights and liabilities of a person in relation to the assessment are taken to be, and to have always been, the same as if the assessment were made in relation to— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) . (sec.189-ssec.4) Anything done or omitted to be done by a person in relation to the assessment has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) . (sec.189-ssec.5) Any amount paid by a person in relation to the assessment is taken to be, and to have always been, paid in relation to— either— if subsection (1)(a)(i) applies—AFAD imposed under the Duties Act 2001 , section 688 (2) ; or if subsection (1)(a)(ii) applies—land tax imposed under the Land Tax Act 2010 , section 104 (2) or 105 (2) ; and any interest and penalty tax payable under part 5 in relation to a liability mentioned in paragraph (a); and any other amount paid or payable by a taxpayer to the commissioner in relation to a liability mentioned in paragraph (a).