Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:14
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 14
Character Range: 23012–23801

14  Amendment of assessments
  For a provision of the table in subsection 170(1) of the Act mentioned in column 1 of an item of the following table, the circumstance set out in column 2 of the item is prescribed in relation to amending an assessment of an entity (the assessed entity) for a year of income (the assessment year).
Note: If a circumstance in an item of the table exists, the Commissioner may amend the assessment within 4 years after the day on which the Commissioner gives notice of the assessment to the assessed entity, unless a longer amendment period applies.

Amendment circumstances
Item                     Column 1                                                Column 2

                         Provision of the table in subsection 170(1) of the Act  Circumstance