Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 2 Consolidation and repeal of tax provisions
Part 1 Administrative provisions
Division 1 Consolidation of administrative provisions
Taxation Administration Act 1953
11 Subsection 350-10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
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2 |
(a) a notice of *assessment under a *taxation law; or (b) a declaration under: (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006; or (c) a notice under section 18-140 in this Schedule, or under section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936; |
(a) the assessment or declaration was properly made, or the notice was properly given; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or notice - the amounts and particulars of the assessment, declaration or notice are correct. |