Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p16
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 16/17)
Character Range: 1099637–1102505

of the restricted DPT evidence is necessary in the interests of justice; or
 (c) the restricted DPT evidence is expert evidence that:
 (i) comes into existence after the *period of review; and
 (ii) is based on evidence that the Commissioner had in his or her custody or under his or her control at any time in the period of review.
 (4) For the purposes of paragraph (3)(a), the Commissioner may give the consent if the Commissioner considers that it is reasonable to do so.
 (5) In making a decision under paragraph (3)(a) or (b), the Commissioner or the court must have regard to:
 (a) whether, if the *restricted DPT evidence were not admissible in evidence in the proceedings, the remaining information or documents that are relevant to the proceedings are, or are likely to be, misleading; and
 (b) whether it would have been reasonable for the entity that is the subject of the *DPT assessment (or the associate of that entity mentioned in paragraph (2)(a)) to have given the Commissioner the restricted DPT evidence within the *period of review.
 (6) The Commissioner must give a consent for the purposes of paragraph (3)(a) if failure to do so would have the effect, for the purposes of the Constitution, of making any tax or penalty incontestable.
 (7) A consent for the purposes of paragraph (3)(a) is to be in writing.
 (8) If the Commissioner gives a consent for the purposes of paragraph (3)(a), the Commissioner must give the entity that is the subject of the *DPT assessment a copy of the consent as soon as practicable afterwards.

Chapter 4—Generic assessment, collection and recovery rules

Part 4‑1—Returns and assessments

Division 155—Assessments

Table of Subdivisions
 Guide to Division 155
155‑A Making assessments
155‑B Amending assessments
155‑C Validity and review of assessments
155‑D Miscellaneous

Guide to Division 155

155‑1  What this Division is about

      This Division contains rules relating to assessments.
      The rules in this Division deal with the following:

                (a) how assessments are made or amended and their effect;
                (b) review of assessments.

Subdivision 155‑A—Making assessments

Table of sections
155‑5 Commissioner may make assessment
155‑10 Commissioner must give notice of assessment
155‑15 Self‑assessment
155‑20 Assessment of indirect tax on importations and customs dealing
155‑25 Special assessment
155‑30 Delays in making assessments

155‑5  Commissioner may make assessment
 (1) The Commissioner may at any time make an assessment of an *assessable amount (including an assessment that the amount is nil).
Note 1: For amendment of assessments, see Subdivision 155‑B.
Note 2: An assessment can be reviewed: see Subdivision 155‑C.
 (2) Each of the following is an assessable amount:
 (a) a *net amount;
 (b) a *net fuel amount;
 (c) an amount of *indirect tax not included in