I think a lot of people simply panic when they see the reference to "7 years". The guide actually says:actually I think you've been very thorough. The 7 yr reference is in the CSA guide. No doubt a few punters have been stung by their inability in understanding the legislation that they're meant to apply. Kinda proves they are a law unto themselves
So the guide is actually clear and correct. But if you're not familiar with the legislation or you read that sentence in the guide out of context, then I can see where all this panic may be coming from.The court cannot grant leave to change an assessment for a day that is more than 7 years before the date of the application under section 111 (CSA Act section 112(7)(a)).
Personally, I think the guide is pretty clear, but I've also now read the legislation. For people who haven't read the legislation or can't understand it, the guide might just confuse them even more. I guess it's understandable - in general, not everyone can understand legislation and even less can interpret it correctly. I suppose that's why we really need web sites like this one.