Taxation Administration Act 1953

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:

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.

View history note

History

S 155-15(1) amended by No 40 of 2023, s 3 and Sch 4 item 17, by substituting " , (c) or (da) " for " or (c) " in para (a) of table item 3, column 3, effective 1 July 2023.

S 155-15(1) amended by No 132 of 2017, s 3 and Sch 1 item 18, by substituting " , excess transfer balance tax or first home super saver tax " for " or excess transfer balance tax " in the note, effective 1 July 2018.

S 155-15(1) amended by No 64 of 2017, s 3 and Sch 1 item 17, by inserting table item 5, applicable in relation to quarters starting on or after 1 July 2017.

S 155-15(1) amended by No 81 of 2016, s 3 and Sch 1 item 17, by substituting " Division 293 tax or excess transfer balance tax " for " Division 293 tax " in the note, effective 1 January 2017 and applicable on and after 1 July 2017.

S 155-15(1) amended by No 41 of 2015, s 3 and Sch 5 item 152, by substituting cell at table item 3, column 2, effective 1 July 2015. No 41 of 2015, s 3 and Sch 5 item 159(1) contains the following saving and transitional provision:

159 Saving and transitional provisions
(1)
Section 155-15 in Schedule 1 to the Taxation Administration Act 1953 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a document mentioned in column 3 of item 3 of the table in subsection 155-15(1) in that Schedule that was given to Customs before that commencement.

…

The cell at table item 3, column 2 formerly read:

Customs

S 155-15(1) amended by No 21 of 2015, s 3 and Sch 6 item 32, by inserting table item 4, applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 155-15(1) amended by No 110 of 2014, s 3 and Sch 5 item 134, by substituting the cell at table item 3, column 3, effective 16 October 2014 and applicable in relation to GST payable on or after the day this Act receives the Royal Assent on taxable importations. The cell formerly read:

return given under paragraph 69(5)(c) or 70(7)(a) of the Customs Act 1901 in relation to the importation

S 155-15(1) amended by No 96 of 2014, s 3 and Sch 1 item 67, by repealing table item 4, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Table item 4 formerly read:

" 4

the *MRRT payable by you for an *MRRT year in relation to your *taxable mining profit for the MRRT year

the Commissioner

your *MRRT return for the MRRT year "

S 155-15(1) amended by No 82 of 2013, s 3 and Sch 3 item 4, by inserting the note at the end, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 155-15(1) amended by No 14 of 2012, s 3 and Sch 2 item 3, by inserting table item 4, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

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

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