13A
CurrentAssessment may be made despite related objections, appeals or reviews
Part 3Assessments of tax
Division 1Assessments made by the commissioner
13A Assessment may be made despite related objections, appeals or reviews
The commissioner may make an assessment under this division even if any of the following has started but not yet been decided—
(a)
an objection against a related royalty valuation decision;
(b)
an appeal against, or review of, the commissioner’s decision on an objection against a related royalty valuation decision.
This Act’s bill:Explanatory memorandum
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