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.