DUTIES ACT 2001 - SECT 456 When self assessor may make reassessments

DUTIES ACT 2001 - SECT 456

456 When self assessor may make reassessments

(1) A self assessor may make a reassessment only if—

(a) the assessor is required or permitted under the assessor’s notice of registration; and

(b) the assessor is satisfied the duty imposed under a self assessment is not correct.

(2) A self assessor must not make a self assessment of a reassessment made by the commissioner.