Section 59 Time limits for WRA assessments

(1)     No WRA assessment may be made more than 4 years after the relevant date [in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b)].

(2)     But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54[, 55 or 55A(a) or (b)] brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.

(3)     And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54[, 55 or 55A(a) or (b)] brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.

(4)