Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 69A

Effect of making reassessment after appeal or review started

69A Effect of making reassessment after appeal or review started

(1) This section applies if—
(a) a taxpayer—
(i) appeals to the Supreme Court against the decision of the commissioner relating to an objection against an assessment of the taxpayer’s liability for tax; or
(ii) applies to QCAT for a review of the decision of the commissioner relating to an objection against an assessment of the taxpayer’s liability for tax (the
"QCAT review" ); and
(b) the commissioner makes a reassessment of the taxpayer’s liability for tax after the appeal or review has started but before the appeal or review has been decided.
(2) On receiving the assessment notice for the reassessment, 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, 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.



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