20
CurrentAmendment of assessment
Part 4Payment of grants and benefits
20 Amendment of assessment
(1)
The Commissioner may at any time amend an assessment under this Part.
(2)
An amended assessment is an assessment for all purposes of this Act.
(3)
If, as a result of an amended assessment, you are liable to pay an amount to the Commissioner, the amount is taken to have become due and payable at the time that the original assessment was made.
This Act’s bill:Explanatory memorandumSecond reading speech
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