Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AGG

             (1)  While an estimate is in force, the Commissioner cannot make under section 222AGA another estimate relating to the same liability.

             (2)  An estimate is in force if the Commissioner has given notice of it to the person liable or to the person's trustee and:

                     (a)  the estimate has not been revoked; and

                     (b)  the person's liability to pay the estimate has not been discharged.