TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-1 - RETURNS AND ASSESSMENTS  

Division 155 - Assessments  

Guide to Division 155  

SECTION 155-1   155-1   WHAT THIS DIVISION IS ABOUT  


This Division contains rules relating to assessments.

The rules in this Division deal with the following:

  • (a) how assessments are made or amended and their effect;
  • (b) review of assessments.



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