Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 341

341. After section 21 of the Principal Act the following section is inserted:
Reduction of charge upon amendment of assessment

"21A. (1) Where, by reason of an amendment of an assessment, a person's
liability to charge is reduced, the amount by which the charge is so reduced
shall be taken, for the purposes of section 18, never to have been payable.

"(2) In sub-section (1), 'charge' includes additional charge under section 
29.".