Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 69A

69A Effect of reassessment or amendment of decision after appeal or review started

(1) This section applies if—

(a) a taxpayer appeals to the Supreme Court against, or applies to QCAT for a review of, the commissioner’s decision on the taxpayer’s objection; and

(b) after the appeal or review has started but before it has been decided, the taxpayer receives—

(i) for an objection under section 63 —an assessment notice for a reassessment of the taxpayer’s liability for tax; or

(ii) for an objection under section 63A —a notice under the royalty law of an amended royalty valuation decision.

(2) The taxpayer may—

(a) continue or withdraw—

(i) the existing appeal; or

(ii) the taxpayer’s application for review; or

(b) instead of objecting to the reassessment or amended royalty valuation decision, change the grounds of the appeal or review, by filing notice of the change with—

(i) for an appeal—the registrar of the Supreme Court; or

(ii) for a review—the registrar of QCAT.

(3) However, the taxpayer may change the grounds of the appeal or review only to the extent that the taxpayer would have a right of objection to the reassessment or amended royalty valuation decision.