Document ID: chunk:federal_register_of_legislation:C2025C00014:section:166a:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 166A (pt 2/2)
Character Range: 1524479–1525258

to have made an assessment of:
 (i) the taxable income or net income (or an assessment that there is no taxable income or net income); and
 (ii) the tax payable on that income (or that no tax is payable); and
 (iii) the total of the taxpayer's tax offset refunds for the year of income (or that the taxpayer can get no such refunds);
  in accordance with what the taxpayer specified in the return;
 (d) the assessment is taken to have been made on the day on which the return is lodged;
 (e) on and after the day on which the Commissioner is taken to have made the assessment, the return is taken to be a notice of the assessment:
 (i) under the hand of the Commissioner; and
 (ii) served on the taxpayer on the day on which the Commissioner is taken to have made the assessment.