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  

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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