Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner cannot amend an amended assessment of an * assessable amount under section 155-35 if the * period of review for the assessment has ended.
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-B
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Amending assessments
Special rules about amending amended assessments
SECTION 155-65
155-65
AMENDING AMENDED ASSESSMENTS
The Commissioner cannot amend an amended assessment of an * assessable amount under section 155-35 if the * period of review for the assessment has ended.
Note:
The Commissioner can amend amended assessments at any time under sections 155-45 to 155-60 .
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