Revenue Note for Guidance

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Revenue Note for Guidance

959AU Date for payment of tax: amended assessments


This section deals with the due date for the payment of tax where an amended assessment is involved.


Additional tax due under an amended assessment is generally due on the same day the tax was due under the assessment before its amendment, unless it arises from the determination of an appeal (section 959AV).

If the assessment was made after the chargeable person delivered a return containing a full and true disclosure of all material facts, then any additional tax due under an amended assessment shall be deemed to be due not later than one month from the date of the amendment (e.g. in situations where a valid expression of doubt was made).

Relevant Date: Finance Act 2021