sec.23Limitation period does not apply to particular reassessments

sec.23 Limitation period does not apply to particular reassessments

Despite sections 21 (1) and 22 (1) — if an appeal against, or review of, a decision on an objection to an assessment is started, the commissioner may, under section 17 , make a reassessment after the limitation period and before a decision is made on the appeal or review if the taxpayer agrees; and the limitation period does not apply to a reassessment made— under section 18 (a) or 19 ; or under section 18 (b) if a provision of the revenue law for which the reassessment is made declares the limitation period does not apply. s 23 amd 2009 No. 24 s 1883

• (a) if an appeal against, or review of, a decision on an objection to an assessment is started, the commissioner may, under section 17 , make a reassessment after the limitation period and before a decision is made on the appeal or review if the taxpayer agrees; and
• (b) the limitation period does not apply to a reassessment made— (i) under section 18 (a) or 19 ; or (ii) under section 18 (b) if a provision of the revenue law for which the reassessment is made declares the limitation period does not apply.
• (i) under section 18 (a) or 19 ; or
• (ii) under section 18 (b) if a provision of the revenue law for which the reassessment is made declares the limitation period does not apply.
• (i) under section 18 (a) or 19 ; or
• (ii) under section 18 (b) if a provision of the revenue law for which the reassessment is made declares the limitation period does not apply.