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TAXATION ADMINISTRATION ACT 2001 - SECT 28
Taxpayer to advise commissioner if liability for tax under assessed
28 Taxpayer to advise commissioner if liability for tax under assessed
(1) A taxpayer must advise the commissioner if the taxpayer becomes aware
that— (a) an assessment of the taxpayer’s liability for tax was not, or is
no longer, correct; and
(b) the correct liability for tax is more than the
amount stated in the assessment.
(2) The taxpayer must comply with subsection
(1) within 30 days after becoming aware of the matters mentioned in the
subsection.
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