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  

General rules

SECTION 155-80   155-80   AMENDED ASSESSMENTS ARE ASSESSMENTS  


An amended assessment of an * assessable amount is an assessment for all purposes of any * taxation law.
Note:

The Commissioner must give notice of the amended assessment under section 155-10 . Under section 155-40 , an application for an amendment is treated as being a notice of the amendment in certain circumstances.




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