Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-17 - LAMINARIA AND CORALLINA DECOMMISSIONING LEVY  

Division 125 - General provisions relating to Laminaria and Corallina decommissioning levy  

SECTION 125-15   ASSESSMENTS OF LAMINARIA AND CORALLINA DECOMMISSIONING LEVY  

125-15(1)    
In applying Division 155 in relation to an amount of *Laminaria and Corallina decommissioning levy:

(a)    apply the provisions of that Division with the modification set out in subsection (2) of this section; and

(b)    disregard section 155-70 .

125-15(2)    
Despite subsection 155-35(2) , the period of review , for an assessment of an amount of *Laminaria and Corallina decommissioning levy, is:

(a)    the period:

(i) starting on the day on which the Commissioner first gives notice of the assessment to you under section 155-10; and

(ii) ending on the last day of the period of 6 months starting the day after that day; or

(b)    if the period of review is extended under subsection 155-35(3) or (4) - the period as so extended.