58Contents of reassessment determinations

58 Contents of reassessment determinations

(1) Without limiting section 53, the Secretary, in making a reassessment of a levy liability, may determine any one or more of the following, as the case requires—

(a) that the liable person has liabilities that are additional to or greater than those under the original assessment or a reassessment;

(b) that the amount of the levy payable by the liable person is different to the amount determined in the original assessment or a reassessment;

(c) that an amount of interest is payable by the liable person;

(d) that a different amount of interest is payable by the liable person.

(2) A reassessment may be made under section 53 in the circumstance described in subsection (1)(b) even if the liable person has already paid an amount originally assessed or reassessed as being payable by them.