Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 12
(1) This section applies if, in assessing a taxpayer’s liability for tax, it
is difficult or impracticable for the commissioner to properly determine the
amount of the taxpayer’s liability because of a complexity or uncertainty or
for another reason.
(2) The commissioner may make an assessment of the
taxpayer’s liability under a written agreement with the taxpayer (a
"compromise assessment" ).
(3) The compromise assessment is a non-reviewable
(4) Nothing in this part requires the commissioner to make a
compromise assessment for a taxpayer.
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