Taxation Administration Act 1953

155-40(1)
An application made by you for an amendment of an assessment of an * assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under section 155-10 , if:

(a) the application is in the * approved form; and

(b) the Commissioner makes the amendment:

(i) to give effect to the decision on the application; and

(ii) during the * period of review for the assessment; and

(c) the amendment the Commissioner makes is the entire amendment for which you applied, and nothing else.

155-40(2)
The notice is treated as having been given to you on whichever of the following is applicable:

(a) the first day the Commissioner adjusts the balance of an * RBA of yours as a result of the amendment;

(b) the day a Collector (within the meaning of the Customs Act 1901 ) gives an * import declaration advice, or a * self-assessed clearance declaration advice, to an entity in respect of the relevant * taxable importation, * taxable importation of a luxury car or * customs dealing as a result of the amendment.

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