South Australian Consolidated Acts South Australian Consolidated Acts13—Compromise assessment
(1) The Commissioner
may, if the Commissioner considers it appropriate to do so to settle a dispute
or to avoid undue delay or expense or for some other reason, make an
assessment of a tax liability in accordance with a written agreement between
the Commissioner and the taxpayer.
(2) If the
Commissioner has made an assessment of a tax liability of a taxpayer under
this section, the Commissioner cannot make a reassessment of the taxpayer's
liability except—
(a) with
the agreement of the taxpayer; or
(b)
where the assessment under this section was procured by fraud or there was a
deliberate failure to disclose material information.
(3) An assessment or
reassessment made under this section with the
agreement of a taxpayer (a "compromise assessment") is a
non-reviewable decision.