sec.19When commissioner must make reassessment—objections, court decisions or QCAT decisions

sec.19 When commissioner must make reassessment—objections, court decisions or QCAT decisions

This section applies if— the commissioner decides to allow an objection to an assessment or royalty valuation decision in whole or part; or a court or QCAT makes a decision about a taxpayer’s tax law liability or about a royalty valuation decision. The commissioner must make any amendment of the royalty valuation decision, and any reassessment of the taxpayer’s liability for tax, that is necessary to give effect to the decision. However, the commissioner need not act under subsection (2) to give effect to a decision of a court or QCAT until— the end of the period allowed for an appeal against the decision; or if an appeal is started against the decision—the appeal ends. s 19 amd 2009 No. 24 s 1881 sub 2020 No. 30 s 113 (sec.19-ssec.1) This section applies if— the commissioner decides to allow an objection to an assessment or royalty valuation decision in whole or part; or a court or QCAT makes a decision about a taxpayer’s tax law liability or about a royalty valuation decision. (sec.19-ssec.2) The commissioner must make any amendment of the royalty valuation decision, and any reassessment of the taxpayer’s liability for tax, that is necessary to give effect to the decision. (sec.19-ssec.3) However, the commissioner need not act under subsection (2) to give effect to a decision of a court or QCAT until— the end of the period allowed for an appeal against the decision; or if an appeal is started against the decision—the appeal ends.

• (a) the commissioner decides to allow an objection to an assessment or royalty valuation decision in whole or part; or
• (b) a court or QCAT makes a decision about a taxpayer’s tax law liability or about a royalty valuation decision.
• (a) the end of the period allowed for an appeal against the decision; or
• (b) if an appeal is started against the decision—the appeal ends.