A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 18 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
3 Subsection 995-1(1) (definition of assessment)
Repeal the definition, substitute:
assessment , in relation to a *tax-related liability, has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.
Note: The table lists provisions of taxation laws that define assessment .
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Taxation laws that define assessment |
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Item |
Taxation law |
Provision |
|
1 |
Income Tax Assessment Act 1936 |
subsection 6(1) |
|
5 |
Fringe Benefits Tax Assessment Act 1986 |
subsection 136(1) |
|
10 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 2 |
|
15 |
Superannuation Guarantee (Administration) Act 1992 |
section 6 |
|
20 |
Superannuation Contributions Tax (Assessment and Collection) Act 1997 |
section 43 |
|
25 |
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
section 38 |
|
30 |
Termination Payments Tax (Assessment and Collection) Act 1997 |
section 31 |