Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
For the purposes of making, under section 155-5, an assessment of an * assessable amount that relates to a period (e.g. a tax period), the Commissioner may treat part of the period as being the whole period.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-1
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RETURNS AND ASSESSMENTS
Division 155
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Assessments
Subdivision 155-A
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Making assessments
SECTION 155-25
155-25
SPECIAL ASSESSMENT
For the purposes of making, under section 155-5, an assessment of an * assessable amount that relates to a period (e.g. a tax period), the Commissioner may treat part of the period as being the whole period.
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