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-A - 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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