TASIn ForceAct
Taxation Administration Act 1997
19AEffect on assessment of change in interpretation
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### 19A Effect on assessment of change in interpretation
> [*\[Section 19A Inserted by No. 47 of 2011, s. 29, Applied:25 Oct 2008\]*](/view/html/inforce/2008-10-25/act-2011-047#GS29@EN) If an assessment is based on a particular interpretation of the applicable law or a particular practice of the Commissioner that was generally applied to assessments of that kind when the assessment was made, the Commissioner cannot make a reassessment based on an interpretation or practice that applied after the assessment was made, other than to give effect to a change in interpretation or practice brought about by a legislative change.