Statute
Section EH 27 — Income Tax Act 2007: Amendment of assessment
Text of the provision Official document
EH 27 Amendment of assessment Despite the time bar, the Commissioner may amend an assessment at any time in order to give effect to section EH 18 or EH 21 or EH 22 . Defined in this Act: assessment , Commissioner , time bar , Compare: 2004 No 35 s EH 27
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →