Document ID: chunk:federal_register_of_legislation:C2025C00014:section:170a
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 170A
Character Range: 1560984–1563010

170A  Amendment of assessments—interaction with other Acts

Scope
 (1) This section applies if a law other than section 170 or this section provides that section 170 does not prohibit the amendment of an assessment if the amendment is made:
 (a) for a particular purpose; and
 (b) within a particular period (the later amendment period).

Extensions—applications by taxpayer
 (2) Section 170 does not prevent the Commissioner amending the assessment even though the later amendment period has ended if the taxpayer applies:
 (a) before the end of the later amendment period; and
 (b) in the approved form mentioned in subsection 170(5);
for an amendment for the purpose mentioned in paragraph (1)(a) of this section. The Commissioner may amend the assessment to give effect to the decision on the application.

Extensions—giving effect to private rulings
 (3) The Commissioner may amend an assessment even though the later amendment period has ended if:
 (a) the taxpayer applies for a private ruling under Division 359 in Schedule 1 to the Taxation Administration Act 1953:
 (i) before the end of the later amendment period; and
 (ii) for the purpose mentioned in paragraph (1)(a); and
 (b) the Commissioner makes a private ruling under that Division because of the application.
The Commissioner may amend the assessment to give effect to the ruling.

Extensions—Federal Court orders or taxpayer consent
 (4) If:
 (a) the Commissioner has started to examine the affairs of a taxpayer in relation to an assessment for the purpose mentioned in paragraph (1)(a); and
 (b) the Commissioner has not completed the examination before the end of the later amendment period or that period as extended;
the later amendment period may be extended as follows:

Extensions of later amendment period
                                      In this case:                                                                                                                                                                           The position is: