ACTIn ForceAct
Taxation Administration Act 1999
14ANotice of assessment—multiple blocks or sections in
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14A Notice of assessment—multiple blocks or sections in
parcel
(1) This section applies if the commissioner issues a notice of assessment
of the tax liability of a taxpayer in relation to a parcel of land
comprising more than 1 block or section.
(2) The notice of assessment may identify the parcel of land by referring
to 1 or more of the blocks or sections comprising the parcel.