18
CurrentWhen commissioner must make reassessment—general
Part 3Assessments of tax
Division 3Reassessments
18 When commissioner must make reassessment—general
Subject to sections 21 and 22, the commissioner must make a reassessment of a taxpayer’s liability for tax if the circumstances mentioned in—
(a)
section 59(3) or (4) apply to require the reassessment; or
(b)
a provision of a revenue law applies to require the reassessment.
This Act’s bill:Explanatory memorandum
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