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  

When Commissioner may amend assessments

SECTION 155-45   155-45   AMENDMENT ON APPLICATION  


The Commissioner may amend an assessment of an * assessable amount of yours at any time, if you apply for an amendment in the * approved form during the * period of review for the assessment. The Commissioner may amend the assessment to give effect to his or her decision on the application.
Note:

The Commissioner must give you notice of the amended assessment under section 155-10 : see section 155-80 .




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