CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
23Request for assessment
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23 Request for assessment
(1) You may request the Commissioner in the approved form to make an assessment of your net amount for a tax period or of an amount of GST payable by you on an importation of goods. (2) The Commissioner must comply with the request if it is made within:
(a) 4 years after the end of the tax period or the time of the importation; or
(b) such further period as the Commissioner allows.