Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 20
Legal interpretations and practices applying to particular reassessments
20 Legal interpretations and practices applying to particular reassessments
(1) Subject to subsections (2) and (5) , a reassessment of a taxpayer’s
liability for tax must be made in accordance with the legal interpretations
and assessment practices applied by the commissioner for assessing liability
for tax in similar circumstances when the original assessment of the
taxpayer’s liability for tax was made.
(2) If any legislative change made
after an original assessment is made affects the legal interpretations and
assessment practices to be applied under subsection (1) , the reassessment
must, to the extent that the interpretations and practices are changed because
of the legislative change, be made in accordance with the changed
interpretations and practices.
(3) The commissioner’s decision about what
constituted the commissioner’s legal interpretations and assessment
practices is a non-reviewable decision.
(4) Subsection (5) applies if—
a court or QCAT makes a decision (the
"original decision" ) affecting the legal interpretations applied by the
commissioner for assessing a taxpayer’s liability for tax; and
appeal, the original decision is changed in whole or part.
(5) For any
assessment made after the original decision but before the appeal is decided,
the commissioner may make a reassessment to increase a taxpayer’s liability
for tax in accordance with the appeal decision.
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