Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Commissioner makes an estimate, he or she must send written notice of it to the person liable or to the person's trustee.
(2) The notice must:
(a) identify the liability to which the estimate relates; and
(b) specify the day as at which the estimate is made; and
(c) set out the amount of the estimate; and
(d) state that the amount of the estimate is due and payable; and
(e) state that if the person or the person's trustee gives the Commissioner a statutory declaration substantiating the actual unpaid amount of the liability to which the estimate relates, the estimate will be reduced accordingly; and
(ea) state that the estimate will be revoked if the person or the person's trustee gives the Commissioner a statutory declaration to the effect that, during the period concerned, the person did not:
(i) make any deductions for the purposes of Division 1AA, 2, 3A, 3B or 4; or
(ii) withhold any amounts under Division 12 in Schedule 1 to the Taxation Administration Act 1953 ; or
(iii) receive any payments that gave rise to a liability under Division 13 in that Schedule; or
(iv) provide any non‑cash benefits that gave rise to a liability under Division 14 in that Schedule;
as the case requires; and
(eb) state that a statutory declaration mentioned in paragraph (e) or (ea) must comply with section 222AGF; and
(f) state the effect of section 222AGF.
(3) To avoid doubt, a single notice may relate to 2 or more estimates, but must comply with subsection (2) in relation to each of them.