45PCorrection and rectification of information

#### 45P Correction and rectification of information (1) The Commissioner of Taxation may alter information in his or her possession for the purposes of ensuring the information complies with: (a) any applicable regulations made under this Part; and (b) any applicable data and payment standards relating to RSAs. (2) An alteration made by the Commissioner of Taxation under subsection (1) does not have the effect of discharging any liability of a person for a contravention of a provision of this Part relating to the information.