Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:2_1:p2
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 2/5)
Character Range: 84665–87316

section 155‑10; and
 (ii) ending on the last day of the period of 4 years starting the day after that day; or
 (b) if the period of review is extended under subsection (4) or (5) of this section—the period as so extended.
 (3) The original assessment, of the *assessable amount, is the assessment as it was first made.

Extensions
 (4) The Federal Court of Australia may order an extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if:
 (a) the Commissioner has started to examine your affairs in relation to the assessment; and
 (b) the Commissioner has not completed the examination within the period of review for the assessment; and
 (c) the Commissioner, during the period of review, applies to the Federal Court of Australia for an order extending the period; and
 (d) the Court is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the period of review, because of:
 (i) any action taken by you; or
 (ii) any failure by you to take action that it would have been reasonable for you to take.
 (5) You may, by written notice given to the Commissioner, consent to the extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if:
 (a) the Commissioner has started to examine your affairs in relation to the assessment; and
 (b) the Commissioner has not completed the examination within the period of review for the assessment; and
 (c) the Commissioner, during the period of review, requests you to consent to extending the period of review.
 (6) An order may be made under subsection (4), or consent given under subsection (5), in relation to an assessment of an *assessable amount more than once.

155‑40  Amendment during period of review—certain applications taken to be notices
 (1) An application made by you for an amendment of an assessment of an *assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under section 155‑10, if:
 (a) the application is in the *approved form; and
 (b) the Commissioner makes the amendment:
 (i) to give effect to the decision on the application; and
 (ii) during the *period of review for the assessment; and
 (c) the amendment the Commissioner makes is the entire amendment for which you applied, and nothing else.
 (2) The notice is treated as having been given to you on the first day the Commissioner adjusts the balance of an *RBA of yours as a result of the amendment.

155‑45  Amendment on application
  The Commissioner may amend an assessment of