CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
26Amendment of assessment
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##### 26 Amendment of assessment
The Commissioner may at any time amend an assessment. An amended assessment is an assessment for all purposes of the GST law.
> Note: However, there is a time limit on the recovery of overpaid or underpaid GST: see sections 35 and 36.