(1) If, on an
application under section 180, the Commissioner determines that liability
has not arisen under section 151 in respect of the acquisition in
question, the Commissioner is to give notice of that determination to the
applicant.
(2) If, on an
application under section 180, the Commissioner determines that liability
has arisen under section 151 in respect of the acquisition in question,
the Commissioner is to issue an assessment notice under the
Taxation Administration Act section 23 in respect of the acquisition.