150.    Alteration of assessment or decision on settlement

 

(1)     If a ‘dispute’ between SARS and the person aggrieved by an assessment or ‘decision’ is ‘settled’ under this Part, SARS may, despite anything to the contrary contained in a tax Act, alter the assessment or ‘decision’ to give effect to the ‘settlement’.

 

(2)     An altered assessment or ‘decision’ referred to in subsection (1) is not subject to objection and appeal.