Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
An amended assessment of an * assessable amount is an assessment for all purposes of any * taxation law.
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
General rules
SECTION 155-80
155-80
AMENDED ASSESSMENTS ARE ASSESSMENTS
An amended assessment of an * assessable amount is an assessment for all purposes of any * taxation law.
Note:
The Commissioner must give notice of the amended assessment under section 155-10 . Under section 155-40 , an application for an amendment is treated as being a notice of the amendment in certain circumstances.
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