Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The Commissioner may at any time make an assessment of an * assessable amount (including an assessment that the amount is nil).
For amendment of assessments, see Subdivision 155-B .
An assessment can be reviewed: see Subdivision 155-C .155-5(2)
Each of the following is an assessable amount: (a) a * net amount; (b) a * net fuel amount; (c) an amount of * indirect tax not included in an amount covered by another paragraph of this subsection; (d) a credit under an * indirect tax law not included in an amount covered by another paragraph of this subsection;
(e) (Repealed by No 96 of 2014) (f) (g) (h) (i) (j) (k)
This Division has a modified operation in relation to diverted profits tax (see Division 145 ).
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