Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 18

When commissioner must make reassessment—general

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.



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