Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 19
When commissioner must make reassessment—objections, court decisions or QCAT decisions
19 When commissioner must make reassessment—objections, court decisions or
(1) If the commissioner decides to allow an objection to an assessment in
whole or part, or a court or QCAT makes a decision about a taxpayer’s tax
law liability, the commissioner must make any reassessment necessary to give
effect to the decision.
(2) However, the commissioner does not have to make a
reassessment to give effect to a decision of a court or QCAT until—
end of the period allowed for an appeal against the decision; or
(b) if an
appeal is started against the decision—the appeal ends.
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