EmailPrint | Product Grants and Benefits Administration Act 2000 PART 8 - GENERAL INTEREST CHARGE (GIC) View history reference View history note Hide history note History Pt 8 heading substituted by No 105 of 2000, s 3 and Sch 1 item 7, effective 6 July 2000. The heading formerly read: PART 8 - CIVIL PENALTIES SECTION 39 39 AMENDMENT OF ASSESSMENT (Repealed by No 105 of 2000) View history note Hide history note History S 39 repealed by No 105 of 2000, s 3 and Sch 1 item 8, effective 6 July 2000. S 39 formerly read: AMENDMENT OF ASSESSMENT 39(1) The Commissioner may at any time amend an assessment under this Part. 39(2) An amended assessment is an assessment for all purposes of this Act.