16LAmendment of determinations

#### 16L Amendment of determinations (1) Subject to this section, the Commissioner may at any time amend a determination in such manner as he thinks necessary. (2) Where a person making a claim has made to the Commissioner a full and true disclosure of all the material facts necessary for the making of a determination and a determination is made after that disclosure, an amendment of that determination adversely affecting that person shall not be made except to correct an error in calculation or a mistake of fact and no such amendment shall be made more than three years from the date of service upon that person of notice of the determination. (3) An amendment favourable to the person to whom the determination relates shall not be made to a determination except to correct an error in calculation or a mistake of fact, and no such amendment shall be made more than three years from the date of service upon that person of notice of the determination. (4) Nothing in this section prevents the amendment of a determination: (a) in order to give effect to a decision upon an appeal or a review or upon an application under section sixteen Q or section sixteen R of this Act; (b) as a consequence of an election under subsection (12) of section sixteen H of this Act; (c) as a consequence of an amendment of the value of export sales for a year of the base period as determined by another determination; (d) as a consequence of the issue or receipt of export certificates by the person to whom the determination relates after the making of the claim to which the determination relates; (e) so far as it relates to a rebate credit or a rebate allowable, to the extent necessary by reason of an assessment of tax for the year to which the determination relates, or an amendment of such an assessment; or (f) in a manner favourable to the person to whom the determination relates, in pursuance of an objection made by him or pending an appeal or review. (5) An amendment of a determination shall, for the purposes of this Act, be deemed to be a determination.