Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)
Schedule 4 Miscellaneous amendments
Part 2 Other amendments of principal Acts
Taxation Administration Act 1953
88 Subsection 350-10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
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2 |
a notice of *assessment under a *taxation law; |
(a) the assessment was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment - the amounts and particulars of the assessment are correct. |
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3 |
a notice under any of the following: (a) section 18-140 in this Schedule; (b) section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936; (c) section 271-90 in Schedule 2F to that Act; |
(a) the notice was properly given; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the notice - the amounts and particulars of the notice are correct. |
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4 |
a declaration under: (a) subsection 165-40(1) or 165-45(3) of the *GST Act; or (b) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006; |
(a) the declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the declaration - the amounts and particulars of the declaration are correct. |