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Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑25 Amendment of assessment105‑25 Amendment of assessment
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105‑25 Amendment of assessment
The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any *indirect tax law.
Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.
Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.