62GApplication for amended assessment

62G Application for amended assessment

62G Application for amended assessment

(1) A scheme participant may apply to the Scheme Regulator for the amendment of an assessment relating to the participant.

(2) An application may be made no later than 12 months after the day on which the assessment is taken to have been made under this Division.

(3) An application must be in the form approved by the Scheme Regulator and state the grounds on which the amendment is sought.

(4) A scheme participant may, in an application under this clause, elect to surrender additional certificates for the purposes of the amended assessment.

(5) An election must contain details of the certificates proposed to be surrendered.

(6) The Scheme Regulator may deal with an election as if the election had accompanied the annual statement to which the assessment relates.

cl 62G: Ins 2022 (607), Sch 1[57].