Taxation Administration Act 1953

An application made by you for an amendment of an assessment of an *assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under section 155‑10, if:

the application is in the *approved form; and

the Commissioner makes the amendment:

to give effect to the decision on the application; and

during the *period of review for the assessment; and

the amendment the Commissioner makes is the entire amendment for which you applied, and nothing else.

The notice is treated as having been given to you on whichever of the following is applicable:

the first day the Commissioner adjusts the balance of an *RBA of yours as a result of the amendment;

the day a Collector (within the meaning of the Customs Act 1901) gives an *import declaration advice, or a *self‑assessed clearance declaration advice, to an entity in respect of the relevant *taxable importation, *taxable importation of a luxury car or *customs dealing as a result of the amendment.