A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 18 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

3 Subsection 995-1(1) (definition of assessment)

Repeal the definition, substitute:

assessment , in relation to a *tax-related liability, has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.

Note: The table lists provisions of taxation laws that define assessment .

Taxation laws that define assessment
Item	Taxation law	Provision
1	Income Tax Assessment Act 1936	subsection 6(1)
5	Fringe Benefits Tax Assessment Act 1986	subsection 136(1)
10	Petroleum Resource Rent Tax Assessment Act 1987	section 2
15	Superannuation Guarantee (Administration) Act 1992	section 6
20	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 43
25	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 38
30	Termination Payments Tax (Assessment and Collection) Act 1997	section 31

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