Income Tax Assessment Act 1936

Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

Div 14 inserted by No 208 of 1992.

Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv D repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140X repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140X formerly read:

SECTION 140X AMENDMENT OF DETERMINATIONS  
140X(1) Application for amendment of interim determination.  

If:

(a) a person applies, within the period set out in subsection (2), for an amendment of an interim determination; and

(b) the Commissioner obtains any additional information necessary for the making of a final determination;

the Commissioner may, within 60 days after receiving the application, amend the interim determination in such manner (if any) as the Commissioner thinks necessary.

140X(2) Application period.  

The period during which a person may apply for an amendment of an interim determination is the period:

(a) beginning on the day on which a copy of the determination was given to the person; and

(b) ending:

(i) if the Commissioner determined that a benefit made in relation to the person was not in excess of the person ' s RBL ' s - at the end of the first financial year after the financial year in which the benefit was paid or commenced to be paid; or

(ii) in any other case - 60 days after a copy of the determination was given to the person;

or at the end of such further period as the Commissioner allows.

140X(3) Form of application.  

An application under subsection (1) for an amendment of an interim determination must:

(a) be in writing; and

(b) be in the form approved in writing by the Commissioner.

140X(4) Interim determination to have effect as if it were a final determination.  

If the Commissioner makes an interim determination and:

(a) no application under this section for an amendment of the interim determination is made within the period specified in subsection (2); or

(b) the Commissioner has not received, within that period:

(i) the additional information required under subparagraph 140W(1)(b)(ii) ; or

(ii) additional information that the Commissioner has agreed is sufficient to enable the Commissioner to make a final determination;

the interim determination has effect as if it were a final determination.

140X(5) Tax file number not provided.  

An agreement by the Commissioner under subparagraph (4)(b)(ii) must not involve the Commissioner agreeing that sufficient information has been received to enable the Commissioner to make a final determination if the tax file number of the person concerned has still not been provided to the Commissioner.

140X(6) Amended interim determination to have effect as if it were a final determination.  

If an interim determination is amended under subsection (1), the interim determination has effect as if it were a final determination.

140X(7) Amendment in special circumstances.  

If:

(a) the Commissioner makes an interim determination; and

(b) because of subsection (4), the interim determination has effect as if it were a final determination; and

(c) the person applies in writing for an amendment of the final determination; and

(d) both:

(i) the person was prevented, because of circumstances beyond the person ' s control, from making an application for amendment of the interim determination within the period specified in subsection (2); and

(ii) the person is able to provide relevant information that was not available to the Commissioner when the Commissioner made the interim determination;

the Commissioner may amend the final determination in such manner (if any) as the Commissioner thinks necessary.

140X(8) Notice of amended determination.  

If the Commissioner amends a determination under this section, the following provisions have effect:

(a) if the determination, as amended, is a determination that a payment is in excess of the recipient ' s RBLs - the Commissioner must give a copy of the amended determination, and a written statement setting out the basis on which the determination was amended, to the recipient;

(b) in any other case - if the Commissioner thinks it desirable, the Commissioner may give the recipient the documents mentioned in paragraph (a).

140X(9) Amended final determination to have effect as if it were a final determination.  

If a final determination is amended under this section, it is taken, as so amended, to be a final determination.

140X(10) Limitation on amended interim determination.  

If an interim determination is amended under this section, the interim determination, as so amended, must not be an interim determination that the Commissioner is not empowered to make under section 140T .

140X(11) Limitation on amended final determination.  

If a final determination is amended under this section, the final determination, as so amended, must not be a final determination that the Commissioner is not empowered to make under subsection 140R(1) .

S 140X inserted by No 208 of 1992.