Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p17
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 17/17)
Character Range: 1102276–1104725

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 an amount covered by another paragraph of this subsection;
 (d) a credit under an *indirect tax law not included in an amount covered by another paragraph of this subsection;
 (f) an amount of *Division 293 tax payable for an income year in relation to an individual's *taxable contributions for the income year;
 (g) an amount of *excess exploration credit tax for an income year;
 (h) an amount of *excess transfer balance tax payable for an *excess transfer balance period;
 (i) an amount of levy under the Major Bank Levy Act 2017 for a *quarter;
 (ia) an amount of *Australian IIR/UTPR tax;
 (ib) an amount of *Australian DMT tax;
 (j) an amount of *diverted profits tax;
Note: This Division has a modified operation in relation to diverted profits tax (see Division 145).
 (k) an amount of *first home super saver tax for an income year;
 (l) an amount of *Laminaria and Corallina decommissioning levy for a financial year;
 (m) an amount of *build to rent development misuse tax.

155‑10  Commissioner must give notice of assessment
 (1) The Commissioner must give you notice of an assessment of an *assessable amount of yours as soon as practicable after the assessment is made.
Note: This section also applies to an amended assessment: see section 155‑80.
 (2) The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, the return (if any) that relates to the *assessable amount electronically.

155‑15  Self‑assessment
 (1) The Commissioner is treated as having made an assessment under section 155‑5 of an *assessable amount mentioned in an item of the following table, if the document mentioned in the item is given to the recipient mentioned in the item:

Self‑assessed amounts
Item                   Column 1                                                             Column 2                                                                                                                                      Column 3
                       Assessable amount                                                    Recipient                                                                                                                                     Document