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TAXATION ADMINISTRATION ACT 2001 - SECT 22
Time for reassessment increasing liability for tax
22 Time for reassessment increasing liability for tax
(1) A reassessment increasing a taxpayer’s liability for tax must be made in
the limitation period.
(2) Despite subsection (1) , a reassessment increasing
a taxpayer’s liability for tax may be made at any time— (a) if the
commissioner reasonably believes there has been a deliberate tax default; or
(b) if, within the limitation period, the commissioner has given written
notice to the taxpayer informing the taxpayer an investigation into the
taxpayer’s liability for tax has started under either or both of the
following— (i) part 7 ;
(ii) a recognised law.
(3) For subsection (2) (a)
, a deliberate tax default arises if— (a) there has been fraud or evasion of
tax; or
(b) a taxpayer or person acting for a taxpayer knowingly misleads the
commissioner, or causes the commissioner to be misled, about the taxpayer’s
liability for tax, including, for example, by giving, omitting or changing
information or documents.
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