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 QCAT decisions

(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—
(a) the 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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