Queensland Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
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) This section applies if— (a) the commissioner decides to allow an
objection to an assessment or royalty valuation decision in whole or part; or
(b) a court or QCAT makes a decision about a taxpayer’s tax law liability or
about a royalty valuation decision.
(2) The commissioner must make any
amendment of the royalty valuation decision, and any reassessment of the
taxpayer’s liability for tax, that is necessary to give effect to the
decision.
(3) However, the commissioner need not act under subsection (2) 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.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback