Andre operates as a sole trader electrical business. His annual turnover means he is a small business entity for income tax purposes. The Australian Taxation Office has advised him that his income tax returns lodged in the past five years will be audited.

Which of the following is least correct in relation to the amendment period for Andres income tax assessments:

a. The Commissioner generally has two years from the date on which the notice of assessment was issued to Andre to amend it.

b. If Andre has been involved in fraud or evasion the Commissioner has unlimited time to amend Andres assessments.

c. The Commissioner generally has four years from the date on which the notice of assessment was issued to Andre to amend it.

d. Andre can apply for an amendment of his assessments within two years of the date the notice of assessment was issued to him.

e. The Commissioner may amend Andres assessments at any time to give effect to a decision on a review or appeal, or as a result of an objection made by the taxpayer or pending a review or appeal.