Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 155-60 155-60 AMENDMENT BECAUSE OF REVIEW, OBJECTION OR FRAUD
Despite anything in this Subdivision, the Commissioner may amend an assessment of an * assessable amount of yours at any time:
(a) to give effect to a decision on a review or appeal; or
(b) as a result of an objection made by you, or pending a review or appeal; or
(c) if he or she is of the opinion there has been fraud or evasion.
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