Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 21
Time for reassessment decreasing liability for tax
21 Time for reassessment decreasing liability for tax
(1) A reassessment decreasing a taxpayer’s liability for tax must be made in
the limitation period.
(2) However, if, within the limitation period, the
taxpayer asks for a reassessment to decrease the taxpayer’s liability, the
reassessment may be made after the limitation period.
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