Taxes Consolidation Act 1997 section 653AA

Appointment of an expert

Section 653AA allows Revenue to engage independent experts to verify information in residential zoned land tax (RZLT) returns, and sets out the procedures for disclosing taxpayer information to those experts.

• Revenue may appoint experts to assist with matters such as site valuations, building suitability, development progress and gross floor space calculations in the context of RZLT.
• Before disclosing any return information to an expert, an authorised officer must notify the liable person of the intended disclosure, the information involved and the identity of the expert.
• The liable person has 30 days to demonstrate that disclosure would prejudice their trade or business; if not demonstrated, a further 30-day notice period applies before disclosure proceeds.
• The valuation of assets provisions in section 911 are adapted for RZLT purposes, allowing experts and authorised officers to inspect property, including entering land, subject to a District Court order for private residences.