Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 2 Amendments related to assessments
Part 1 Amendments
Taxation Administration Act 1953
9 Subsection 350-10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
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2 |
(a) a notice of assessment of an *assessable amount; or (b) a declaration under: (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006; or (c) a determination under: (i) section 205-25 of the Minerals Resource Rent Tax Act 2012; or (ii) section 210-30 of the Minerals Resource Rent Tax Act 2012; |
(a) the assessment, declaration or determination was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or determination - the amounts and particulars of the assessment, declaration or determination are correct. |