Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-1
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RETURNS AND ASSESSMENTS
Division 155
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Assessments
Subdivision 155-A
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Making assessments
SECTION 155-15
SELF-ASSESSMENT
155-15(1)
The Commissioner is treated as having made an assessment under section 155-5 of an * assessable amount mentioned in an item of the following table, if the document mentioned in the item is given to the recipient mentioned in the item:
155-15(2)
The assessment is treated as having been made on the day the document is given to the recipient mentioned in column 2.
155-15(3)
The amount assessed is: (a) if the document is required to state the * assessable amount - the amount (including a nil amount) stated; or (b) otherwise - the amount (including a nil amount) worked out in accordance with the information stated in the document.
155-15(4)
The document is treated as being a notice of the assessment: (a) signed by the Commissioner; and (b) given to you under section 155-10 on the day the document is given to the recipient.
155-15(5)
This section does not apply to an * assessable amount if the Commissioner has already assessed the assessable amount on or before the day mentioned in paragraph (4)(b).
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThe Commissioner is treated as having made an assessment under section 155-5 of an * assessable amount mentioned in an item of the following table, if the document mentioned in the item is given to the recipient mentioned in the item:
| Self-assessed amounts | |||
| Item |
Column 1
Assessable amount |
Column 2
Recipient |
Column 3
Document |
| 1 | your * net amount for a * tax period | the Commissioner | your * GST return for the tax period |
| 2 | your * net fuel amount for a * tax period | the Commissioner | your * fuel tax return for the tax period |
| 3 | the * GST payable by you on a * taxable importation | the Collector (within the meaning of the Customs Act 1901 ) or the Department administered by the Minister administering Part XII of that Act | return, given as described in one of the following provisions, in relation to the importation: |
| (a) paragraph 69(8)(a) , (b) , (c) or (da) , or 70(7)(a) , of the Customs Act 1901 ; | |||
| (b) regulations prescribed for the purposes of paragraph 69(8)(d) of that Act | |||
| 4 | an amount of *excess exploration credit tax for an income year | the Commissioner | return given under section 418-160 for the income year |
| 5 | an amount of levy under the Major Bank Levy Act 2017 for a *quarter | the Commissioner | return given under section 115-5 for the quarter |
Note:
There is no self-assessment of Division 293 tax, excess transfer balance tax or first home super saver tax.
155-15(2)
The assessment is treated as having been made on the day the document is given to the recipient mentioned in column 2.
155-15(3)
The amount assessed is: (a) if the document is required to state the * assessable amount - the amount (including a nil amount) stated; or (b) otherwise - the amount (including a nil amount) worked out in accordance with the information stated in the document.
155-15(4)
The document is treated as being a notice of the assessment: (a) signed by the Commissioner; and (b) given to you under section 155-10 on the day the document is given to the recipient.
155-15(5)
This section does not apply to an * assessable amount if the Commissioner has already assessed the assessable amount on or before the day mentioned in paragraph (4)(b).
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