Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if, in assessing a taxpayer's liability for tax, it is difficult or impracticable for the commissioner to properly determine the amount of the taxpayer's liability because of a complexity or uncertainty or for another reason.
(2) The commissioner may make an assessment of the taxpayer's liability under a written agreement with the taxpayer (a compromise assessment).
(3) The compromise assessment is a non-reviewable decision.
(4) Nothing in this part requires the commissioner to make a compromise assessment for a taxpayer.