TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-1 - RETURNS AND ASSESSMENTS  

Division 155 - Assessments  

Subdivision 155-B - Amending assessments  

When Commissioner may amend assessments

SECTION 155-60   155-60   AMENDMENT BECAUSE OF REVIEW, OBJECTION OR FRAUD  


Despite anything in this Subdivision, the Commissioner may amend an assessment of an * assessable amount of yours at any time:


(a) to give effect to a decision on a review or appeal; or


(b) as a result of an objection made by you, or pending a review or appeal; or


(c) if he or she is of the opinion there has been fraud or evasion.




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