South Australian Consolidated Acts South Australian Consolidated Acts (1) The Commissioner
may make one or more reassessments of a tax liability of a taxpayer.
(2) A reassessment of
a tax liability is to be made in accordance with the legal interpretations and
assessment practices generally applied by the Commissioner in relation to
matters of that kind at the time of the initial assessment of the liability
except to the extent that any departure from those interpretations and
practices is required by legislative change made after the initial assessment.
(3) Nothing prevents
the Commissioner—
(a) from
making a reassessment of a tax liability of a taxpayer after an amount
previously assessed as being payable by the taxpayer has been paid; or
(b) from
making a reassessment of a tax liability under which the taxpayer is assessed
as having liabilities that are additional to or greater than those under the
previous assessment.
(4) Despite the other
provisions of this section, the Commissioner cannot make a reassessment of a
tax liability more than five years after the initial assessment of the
liability except—
(a) with
the agreement of the taxpayer; or
(b)
where there has been a deliberate tax default.
(5) A decision not to
make reassessment is a non-reviewable decision.