Land Development Contribution Management Act 1970

Subject to this section, the Authority may of its own motion or upon an application in writing made by a contributor, amend any assessment by making such alterations therein or additions thereto, or such further alterations therein or additions thereto, as it thinks necessary to ensure that a complete and accurate assessment is made.

An amendment may be made under subsection (1)—

where—

an application by a contributor under this section is made within three years after the service of notice of the assessment or any amendment thereof and the contributor has supplied to the Authority within that period or such further period as the Authority allows (whether before or after the expiration of that period) all information required by the Authority for the purpose of deciding the application, or

the Authority is of the opinion that a contributor has attempted to evade the payment of contribution by failing to furnish the Authority with complete and accurate information,

in any other case—within three years after the service of notice of the assessment or of any amendment thereof.

Where—

an amendment of an assessment has been made in accordance with this section, and

a period of more than three years has elapsed since the service of notice of the original assessment,

Where the amendment of an assessment under this section has the effect that contribution is payable or that an additional amount of contribution is payable—

the contributor shall be liable to pay the contribution he or she ought to have paid if the assessment had been originally made as amended, reduced by any contribution he or she has paid, and

the amendment shall, unless it was made with the consent of the contributor, be subject to objection and appeal in accordance with Part 4.

Where an amendment of an assessment has the effect of reducing the amount of contribution payable, the Authority shall refund any contribution overpaid.