Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 18

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.