Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The Commissioner may amend an assessment of an * assessable amount of yours at any time, if:
(a) you apply for a * private ruling during the * period of review for the assessment; and
(b) the Commissioner makes a private ruling because of the application.
The Commissioner may amend the assessment to give effect to the ruling.
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