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Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89F: Content of notice of proposed adjustment

You could also call this:

"What to Expect in a Notice of Proposed Adjustment"

Illustration for Tax Administration Act 1994

When you get a notice of proposed adjustment, it must have enough detail to identify the issues between you and the Commissioner. It must also be in the prescribed form. The notice must explain the adjustment proposed, the key facts, and how the law applies to those facts. If the Commissioner issues the notice, it must identify the proposed adjustment and provide a concise statement of the key facts and law. It must also state how the law applies to the facts. If you issue the notice, you must identify the proposed adjustment, provide a statement of the facts and law, and state how the law applies to the facts. You must also include copies of relevant documents that you are aware of at the time.

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Topics:
Money and consumer rights > Taxes
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Part 4ADisputes procedures
Notices of proposed adjustment

89FContent of notice of proposed adjustment

  1. A notice of proposed adjustment must—

  2. contain sufficient detail of the matters described in subsections (2) and (3) to identify the issues arising between the Commissioner and the disputant; and
    1. be in the prescribed form.

      1. A notice of proposed adjustment issued by the Commissioner must—

      2. identify the adjustment or adjustments proposed to be made to the assessment; and
        1. provide a concise statement of the key facts and the law in sufficient detail to advise the disputant of the grounds for the Commissioner's proposed adjustment or adjustments; and
          1. state how the law applies to the facts.

            1. A notice of proposed adjustment issued by a disputant must—

            2. identify the adjustment or adjustments proposed to be made to the assessment; and
              1. provide a statement of the facts and the law in sufficient detail to advise the Commissioner of the grounds for the disputant's proposed adjustment or adjustments; and
                1. state how the law applies to the facts; and
                  1. include copies of the documents of which the disputant is aware at the time that the notice is issued that are significantly relevant to the issues arising between the Commissioner and the disputant.

                    Notes
                    • Section 89F: replaced, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 99(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                    • Section 89F(2)(b): amended, on , by section 129(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                    • Section 89F(3)(b): amended, on , by section 129(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).