Taxes Management Act 1970 section 114

Want of form or errors not to invalidate assessments, etc.

Section 114 provides that minor errors, formatting defects or omissions in tax assessments and related documents will not invalidate them, provided the document substantially complies with the tax legislation and the person or property concerned can be identified by common understanding.

• A tax assessment, determination, warrant or other proceeding cannot be struck down simply because of a formatting defect, mistake or omission, as long as it substantially conforms to the intent of the tax legislation and clearly identifies the person or property involved.
• Errors in a taxpayer's name or surname on an assessment or determination do not invalidate it.
• Mistakes in the description of profits or property, or in the amount of tax charged, do not render the assessment or determination invalid.
• Any differences between the notice issued to the taxpayer and the underlying assessment or determination will not affect the validity of that assessment or determination.