15. Commissioner may correct documents
The Commissioner of State Taxation 2 may cause to be made on any completed forms, or on any accounts or returns furnished to him for the purposes of the Act, such additions, corrections, observations or directions as he thinks fit and which ¾
(a) shall be made in a different coloured ink or type from the original document on which they have been made; and
(b) shall be noted by the person making them or any of them.