Published on 01 Feb 15
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
When a taxpayer is assessed to a taxation liability, the taxation administrator normally has power to amend the assessment by making a reassessment. Likewise, the taxpayer normally has rights of objection, review and appeal in respect of an assessment or reassessment. There is, however, a question of whether the administrator may make a reassessment with regard to an assessment which is the subject of a pending review or appeal proceeding, when the legislation does not expressly permit or preclude reassessment in that circumstance.
It seems likely that, under the current revenue legislation of every Australian jurisdiction (except Queensland, which makes specific provision), whether or not reassessment by the administrator as of right is permissible while a review is pending is a live issue. There are authorities supporting both views. This article sets out and describes relevant legislative provisions, and then outlines and analyses the reasons supporting the opposed views.