sec.323Adjustment of assessment in certain circumstances

### sec.323 Adjustment of assessment in certain circumstances If the commissioner forms the opinion that an assessment of the monthly taxable metered win for licensed premises or a calculation of gaming machine tax, health services levy or penalty under section 319 for a month is in error, the commissioner may— cause to be made an amended assessment or an amended calculation and, if an amount previously calculated as being payable— is less than the amount of the commissioner’s amended calculation the difference is to be added to; or is more than the amount of the commissioner’s amended calculation the difference is to be deducted from; the applicable amount of gaming machine tax, health services levy or penalty under section 319 , which becomes due and payable by the day prescribed of the month next following the month in which the amended calculation is made; and advise the licensee accordingly. s 323 amd 1992 No. 35 sch; 1993 No. 63 s 2 sch ; 1997 No. 24 ss 52 , 61 sch ; 1999 No. 77 s 131 ; 2000 No. 51 s 79 ; 2001 No. 50 s 14 ; 2005 No. 60 s 36 sch 2 ; 2012 No. 25 s 109 (1) - (a) cause to be made an amended assessment or an amended calculation and, if an amount previously calculated as being payable— (i) is less than the amount of the commissioner’s amended calculation the difference is to be added to; or (ii) is more than the amount of the commissioner’s amended calculation the difference is to be deducted from; - (i) is less than the amount of the commissioner’s amended calculation the difference is to be added to; or - (ii) is more than the amount of the commissioner’s amended calculation the difference is to be deducted from; - the applicable amount of gaming machine tax, health services levy or penalty under section 319 , which becomes due and payable by the day prescribed of the month next following the month in which the amended calculation is made; and - (b) advise the licensee accordingly. - (i) is less than the amount of the commissioner’s amended calculation the difference is to be added to; or - (ii) is more than the amount of the commissioner’s amended calculation the difference is to be deducted from;