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In force2020 Revised Edition

Part 5 · Carbon Pricing

25. Mistakes in assessment

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If the provisions of this Act are in substance and effect complied with, no assessment, charge or demand for any tax is to be quashed or affected by reason of any mistake in —

(a)

the name of any registered person liable to pay the tax; or

(b)

the amount of tax assessed as charged.

Report

Part 6

Appeals

Part 7

Records and Registers

Part 8

Administration and Enforcement, Etc.

Part 9

Miscellaneous

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