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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑60 Amendment because of review, obje155‑60 Amendment because of review, objection or fraud
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155‑60 Amendment because of review, objection or fraud
Despite anything in this Subdivision, the Commissioner may amend an assessment of an *assessable amount of yours at any time: (a) to give effect to a decision on a review or appeal; or (b) as a result of an objection made by you, or pending a review or appeal; or (c) if he or she is of the opinion there has been fraud or evasion.