sec.456When self assessor may make reassessments

### sec.456 When self assessor may make reassessments A self assessor may make a reassessment only if— the assessor is required or permitted under the assessor’s notice of registration; and the assessor is satisfied the duty imposed under a self assessment is not correct. A self assessor must not make a self assessment of a reassessment made by the commissioner. (sec.456-ssec.1) A self assessor may make a reassessment only if— the assessor is required or permitted under the assessor’s notice of registration; and the assessor is satisfied the duty imposed under a self assessment is not correct. (sec.456-ssec.2) A self assessor must not make a self assessment of a reassessment made by the commissioner. - (a) the assessor is required or permitted under the assessor’s notice of registration; and - (b) the assessor is satisfied the duty imposed under a self assessment is not correct.