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Home/Legislation/Sales Tax Assessment Act 1992/104

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Sales Tax Assessment Act 1992

104Amendment of assessment

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#### 104 Amendment of assessment The Commissioner may at any time amend an assessment. An amended assessment is an assessment for all purposes of the sales tax law.

Previous section103Taxpayer’s liability not dependent on assessment Next section105Commissioner must give the taxpayer notice of the assessment

Section 104 - Sales Tax Assessment Act 1992 - Amendment of assessment — Zoe