Reassessment authority expanded: section 10 now expressly permits reassessments with retrospective effect from 1 July 2015. The amendment inserts the words 'or reassess' into section 10(3) and 'or reassessment' into section 10(4), expressly authorising reassessment in addition to assessment, with both insertions deemed effective from 1 July 2015.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reassessment authority expanded: section 10 now expressly permits reassessments with retrospective effect from 1 July 2015.
The amendment inserts the words "or reassess" into section 10(3) and "or reassessment" into section 10(4), expressly authorising reassessment in addition to assessment, with both insertions deemed effective from 1 July 2015.
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