Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)
Schedule 4 Miscellaneous amendments
Part 2 Other amendments of principal Acts
Taxation Administration Act 1953
88 Subsection 350-10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
|
2 |
a notice of *assessment under a *taxation law; |
(a) the assessment was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment - the amounts and particulars of the assessment are correct. |
|
3 |
a notice under any of the following: (a) section 18-140 in this Schedule; (b) section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936; (c) section 271-90 in Schedule 2F to that Act; |
(a) the notice was properly given; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the notice - the amounts and particulars of the notice are correct. |
|
4 |
a declaration under: (a) subsection 165-40(1) or 165-45(3) of the *GST Act; or (b) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006; |
(a) the declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the declaration - the amounts and particulars of the declaration are correct. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
