Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 2 Amendments related to assessments
Part 2 Alternative amendments
Income Tax Assessment Act 1997
12 Subsection 995-1(1) (definition of assessment )
Repeal the definition (not including the note), substitute:
assessment :
(a) of an *assessable amount, means an ascertainment of the assessable amount; and
(b) of a *tax-related liability not covered by paragraph (a), has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.