Taxation Administration Act 1953
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Chapter 4 - Generic assessment, collection and recovery rulesSECTION 155-35 AMENDMENT DURING PERIOD OF REVIEW
Amendment
155-35(1)
The Commissioner may amend an assessment of an * assessable amount within the * period of review for the assessment.
Note 1:
An amendment of an assessment can be reviewed: see Subdivision 155-C.
Note 2:
This section also applies to amended assessments: see section 155-80. However, there are limits on how amended assessments can be amended: see sections 155-65 and 155-70.
Meaning of period of review
155-35(2)
The period of review , for an assessment of an * assessable amount of yours, 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 4 years starting the day after that day; or
(b) if the period of review is extended under subsection (3) or (4) of this section - the period as so extended.
Extensions
155-35(3)
The Federal Court of Australia may order an extension of the * period of review for an assessment of an * assessable amount of yours for a specified period, if:
(a) the Commissioner has started to examine your affairs in relation to the assessment; and
(b) the Commissioner has not completed the examination within the period of review for the assessment; and
(c) the Commissioner, during the period of review, applies to the Federal Court of Australia for an order extending the period; and
(d) the Court is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the period of review, because of:
(i) any action taken by you; or
(ii) any failure by you to take action that it would have been reasonable for you to take.
155-35(4)
You may, by written notice given to the Commissioner, consent to the extension of the * period of review for an assessment of an * assessable amount of yours for a specified period, if:
(a) the Commissioner has started to examine your affairs in relation to the assessment; and
(b) the Commissioner has not completed the examination within the period of review for the assessment; and
(c) the Commissioner, during the period of review, requests you to consent to extending the period of review.
155-35(5)
An order may be made under subsection (3), or consent given under subsection (4), in relation to an assessment of an * assessable amount more than once.
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