Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 93A

93A.(1) If a taxpayer obtains a tax benefit under a scheme to which this
Division applies, the Commissioner may make an assessment that cancels the tax
benefit.

(2) The Commissioner may, in the assessment, do all or any of the following:

   (a)  determine, for the purpose of cancelling the tax benefit, that
        particular things are to be treated as not having happened;

   (b)  determine, for the purpose of cancelling the tax benefit, that
        particular things are to be treated as having been done by a different
        person or to have happened at a different time;

   (c)  determine, for the purpose of cancelling the tax benefit, that
        particular things that did not actually happen are to be treated as
        having happened and, where appropriate:

        (i)    to have been done by a particular person; or

        (ii)   to have happened at a particular time.

(3) An amount that is payable by a taxpayer because of the cancellation of an
entitlement to a credit is to be treated as if it were an amount of tax
payable by the taxpayer. (The main effect of treating the amount as if it were
tax is to apply the collection and recovery rules in Part 5.)

(4) Notice of the assessment may be included in any other notice of assessment
under this Act that relates to the same person.

(5) An amount payable under an assessment that is made under this section
becomes due for payment on the day specified in the notice of assessment. The
day must be at least 14 days after the date of issue of the assessment.