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(1) If the Commissioner-General is not satisfied with a tax return filed under a tax law, the Commissioner-General shall use appropriate powers, including those specified under section 33 to 36 to obtain further information as is necessary to make an assessment.

(2) A person shall not amend or correct a tax return filed with the Commissioner-General after the due date for filing the return without the permission of the Commissioner-General.

(3) Where a person discovers that information submitted to the Commissioner-General in a tax return is incorrect or misleading in any material particular, the person shall submit further information to the Commissioner-General in respect of the matter.

(4) The Commissioner-General may take into account information received under subsection (3) in making an assessment or adjusted assessment.