Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
This section applies if the Commissioner has made one or more amendments of an assessment of an * assessable amount of yours under section 155-35 about a particular. 155-70(2)
Despite section 155-65 , the Commissioner may amend (the later amendment ) the amended assessment after the end of the * period of review for the assessment, if:
(a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the day after the day on which the Commissioner gave notice of the last of the amendments mentioned in subsection (1) to you under section 155-10 ; and
(b) the later amendment is about the particular mentioned in subsection (1) of this section; and
(c) the Commissioner has not previously amended the assessment under this section about that particular.
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 155-70
REFRESHED PERIOD OF REVIEW
155-70(1)
This section applies if the Commissioner has made one or more amendments of an assessment of an * assessable amount of yours under section 155-35 about a particular. 155-70(2)
Despite section 155-65 , the Commissioner may amend (the later amendment ) the amended assessment after the end of the * period of review for the assessment, if:
(a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the day after the day on which the Commissioner gave notice of the last of the amendments mentioned in subsection (1) to you under section 155-10 ; and
(b) the later amendment is about the particular mentioned in subsection (1) of this section; and
(c) the Commissioner has not previously amended the assessment under this section about that particular.
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