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 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 268 - Estimates  

Subdivision 268-D - Reducing and revoking estimates  

SECTION 268-70   268-70   CONSEQUENCES OF REDUCTION OR REVOCATION - UNDERLYING LIABILITY  


Reduction of the amount of the estimate, or revocation of the estimate, does not affect the Commissioner ' s rights or remedies in relation to the underlying liability (except to the extent that this Division expressly provides otherwise).



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