DST63700 - Notice of a Discovery Assessment

A notice of assessment must be served on the responsible member stating the:

• date of issue;
• time limit for making an appeal against it; and
• the tax due.

Once you issue a notice of assessment you cannot alter it, except in accordance with the express provisions of the FA 2020.

The responsible member can appeal against the assessment. Please refer to DST68000 for further guidance on appeals.