Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 169

169. The Principal Act is amended by inserting after section 10 the following
sections: Special assessments

"10A. (1) A taxpayer may request the Commissioner, in accordance with this
section, to make an assessment in respect of a specified act done, or a
specified transaction or operation effected, by the taxpayer.

"(2) A request under sub-section (1) shall be in writing and shall be lodged
with the Commissioner not later than 21 days after the close of the month
within which the act was done or the transaction or operation was effected or
within such further period as the Commissioner allows.

"(3) The Commissioner shall comply with each request made under sub-section
(1).

"(4) As soon as practicable after the assessment is made, the Commissioner
shall cause notice in writing of the assessment to be served on the taxpayer
who made the request under sub-section (1). Amended assessments

"10B. Except as otherwise provided, where an assessment has been amended, the
amended assessment is an assessment for all the purposes of this Act.".