Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-1
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RETURNS AND ASSESSMENTS
Division 155
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Assessments
Subdivision 155-B
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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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