QLDIn ForceAct
Taxation Administration Act 2001
sec.18When commissioner must make reassessment—general
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sec.18 When commissioner must make reassessment—general
Subject to sections 21 and 22 , the commissioner must make a reassessment of a taxpayer’s liability for tax if the circumstances mentioned in— section 59 (3) or (4) apply to require the reassessment; or a provision of a revenue law applies to require the reassessment.
- (a) section 59 (3) or (4) apply to require the reassessment; or
- (b) a provision of a revenue law applies to require the reassessment.