54Reassessments cannot be made more than 5 years after the date of original assessments of levy liability

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54 Reassessments cannot be made more than 5 years after the date of original assessments of levy liability

(1) A reassessment under section 53(2)(a) cannot be made more than 5 years after the date of the original assessment of the levy liability.

(2) The time limited under subsection (1) applies even if the original assessment is withdrawn.

Section 54 - Melbourne Strategic Assessment (Environment Mitigation Levy) Act 2020 - Reassessments cannot be made more than 5 years after the date of original assessments of levy liability | Zoe