Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_3
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 11221–13027

3                      the *GST payable by you on a *taxable importation  Customs           return given under paragraph 69(5)(c) or 70(7)(a) of the Customs Act 1901 in relation to the importation

 (2) The assessment is treated as having been made on the day the document is given to the recipient mentioned in column 2.
 (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.
 (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.
 (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).

155‑20  Assessment of indirect tax on importations and customs dealing
 (1) The Commissioner is treated as having made an assessment under section 155‑5 of the *GST, *luxury car tax or *wine tax (whichever is applicable) payable by you on a *taxable importation, *taxable importation of a luxury car or *customs dealing, if:
 (a) the document mentioned in column 1 of an item of the following table is communicated to Customs in respect of the importation or dealing; and
 (b) Customs gives the document mentioned in column 2 of the item to an entity in respect of the importation or dealing.

Customs documents
Item               Column 1                                                                            Column 2
                   Document communicated to Customs                                                    Document given to an entity