Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The Commissioner is treated as having made an assessment under section 155-5 of the * GST, * luxury car tax or * wine tax (whichever is applicable) payable by you on a * taxable importation, * taxable importation of a luxury car or * customs dealing, if:
(a) the document mentioned in column 1 of an item of the following table is communicated to the Department administered by the Minister administering Part XII of the Customs Act 1901 , in respect of the importation or dealing; and
(b) a Collector (within the meaning of the Customs Act 1901 ) gives the document mentioned in column 2 of the item to an entity in respect of the importation or dealing.
Document given to an entity
|1||an * import declaration||an * import declaration advice|
|2||a self-assessed clearance declaration (within the meaning of the Customs Act 1901)||a * self-assessed clearance declaration advice|
The assessment is treated as having been made on the day a Collector (within the meaning of the Customs Act 1901 ) gives the document mentioned in paragraph (1)(b) to the entity.
The amount assessed is the amount (including a nil amount) worked out in accordance with the information stated in the 2 documents. 155-20(4)
The 2 documents are treated as together being a notice of the assessment:
(a) signed by the Commissioner; and
(b) given to you under section 155-10 on the day a Collector (within the meaning of the Customs Act 1901 ) gives the document mentioned in paragraph (1)(b) of this section to the entity.
This section does not apply if the Commissioner has already assessed the * GST, * luxury car tax or * wine tax on or before the day mentioned in paragraph (4)(b).
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