When a re-determination under the tax laws changes a tax amount already determined, which amounts' rights and duties does it leave unaffected?
General information · Not legal advice
Material to check
In the practice material for this exercise, we read the paper fixing the originally determined tax amount together with the later re-determination, to see in which direction the amount moved and by how much, and the papers setting out the rights and duties the reader claims under the Act or the tax laws.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the sentences as a division by direction: a re-determination made in accordance with the tax laws that increases the originally determined tax amount has no effect on the rights and duties relationship set out in this Act or the tax laws concerning that originally determined amount, while a re-determination that decreases it leaves that relationship unaffected as to every amount except the one reduced.
Another reading notes what the sentences require before they reach anything: they speak of a re-determination under the tax laws of a tax amount 'originally determined', so an increase not yet made against such an amount, or a paper falling outside this Act and the tax laws, is not within what the provision governs, and the provision itself names no agency making the re-determination.
Your judgment
Which body made this re-determination and under which tax law, given that the provision names neither and the file must show it?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to name the agency concerned or to state what follows where one re-determination both increases and decreases tax, or if a decision clarifies what counts as the originally determined tax amount.