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-A - Making assessments  

SECTION 155-30   DELAYS IN MAKING ASSESSMENTS  

155-30(1)  
You may give the Commissioner a written notice requiring the Commissioner to make an assessment of an * assessable amount of yours, if, 6 months after the day on which the relevant return (if any) for the assessable amount is given to the Commissioner, the Commissioner has not given to you notice of an assessment of the assessable amount under section 155-10 .

155-30(2)  
You may object, in the manner set out in Part IVC of this Act, against the Commissioner ' s failure to make the assessment if the Commissioner does not make the assessment within 30 days after the day the notice is given under subsection (1).

155-30(3)  


This section does not apply to the following *assessable amounts:


(a) the *Division 293 tax payable by you in relation to an income year in relation to your *taxable contributions for the income year;


(b) the *excess transfer balance tax payable by you for an *excess transfer balance period;


(c) the *first home super saver tax payable by you for an income year.


 

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