155-80
CurrentAmended assessments are assessments
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-1Returns and assessments
Division 155Assessments
Subdivision 155-BAmending assessments
155-80 Amended assessments are assessments
An amended assessment of an *assessable amount is an assessment for all purposes of any *taxation law.
Note:
The Commissioner must give notice of the amended assessment under section 155‑10. Under section 155‑40, an application for an amendment is treated as being a notice of the amendment in certain circumstances.
This Act’s bill:Second reading speech
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