23EHCommissioner may amend assessments

#### 23EH Commissioner may amend assessments (1) A person may apply in the approved form to the Commissioner for an amendment of an assessment made in respect of the person under section 23EE so that: (a) the amount payable under the assessment is reduced; or (b) no amount is payable under the assessment. (2) The application: (a) must be made within 2 years after the day on which the Commissioner gives notice of the assessment to the person; or (b) must specify the reasons justifying a later application. (3) The Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 23EE so that: (a) the amount payable under the assessment is reduced; or (b) no amount is payable under the assessment; if the Commissioner is of the opinion that: (c) payment of the assessed amount has caused or would cause serious hardship to the person; or (d) there are other special reasons that make it fair and reasonable to make the amendment. (4) The Commissioner must, as soon as practicable after an application is made under this section: (a) consider the matter to which the application relates; and (b) notify the applicant of the Commissioner’s decision on the application. > Note: Amendments of assessments, or refusals of applications, are reviewable under Part 7.