NTIn ForceAct
Taxation Administration Act 2007
52DNotice of liability
Start here
Get a plain-English read of 52D
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
52D Notice of liability (1) The Commissioner must issue a notice of liability if the Commissioner makes an agent determination. (2) A notice of liability must: (a) specify the name of the agent to whom the agent determination relates; and (b) set out the agent determination; and (c) include the following details: (i) the unremitted amount and the date it became payable; (ii) the amount of any interest or penalty payable at the date of the notice.