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  

Subdivision 155-B - Amending assessments  

Special rules about amending amended assessments

SECTION 155-70   REFRESHED PERIOD OF REVIEW  

155-70(1)    
This section applies if the Commissioner has made one or more amendments of an assessment of an * assessable amount of yours under section 155-35 about a particular.

155-70(2)    
Despite section 155-65 , the Commissioner may amend (the later amendment ) the amended assessment after the end of the * period of review for the assessment, if:

(a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the day after the day on which the Commissioner gave notice of the last of the amendments mentioned in subsection (1) to you under section 155-10 ; and

(b) the later amendment is about the particular mentioned in subsection (1) of this section; and

(c) the Commissioner has not previously amended the assessment under this section about that particular.