Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 268
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Estimates
Subdivision 268-D
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Reducing and revoking estimates
SECTION 268-70
268-70
CONSEQUENCES OF REDUCTION OR REVOCATION
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UNDERLYING LIABILITY
Reduction of the amount of the estimate, or revocation of the estimate, does not affect the Commissioner ' s rights or remedies in relation to the underlying liability (except to the extent that this Division expressly provides otherwise).
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesReduction of the amount of the estimate, or revocation of the estimate, does not affect the Commissioner ' s rights or remedies in relation to the underlying liability (except to the extent that this Division expressly provides otherwise).
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