CCM13050 - Discovery Decisions: When is a person's income tax liability revised
S20(2) says that a person’s income tax liability is revised when
- they revise their SA return (including a partnership return)
- the Revenue corrects the return (including a partnership return), provided the taxpayer doesn’t reject the notice of correction within 30 days
- the Revenue amends the return during an enquiry (a jeopardy amendment)
- the Revenue issues a closure notice, and amends the return, following an enquiry into that return
- the Revenue amends a partner’s return following the closure of an enquiry into a partnership return
- the Revenue make a discovery assessment in respect of that year
- the Revenue vacates an assessment because the year has been assessed more than once
- the taxpayer has been given relief for an error or mistake in their return
- an appeal against any of the above is determined or settled.