Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6
Character Range: 1539995–1542643

6                         The Commissioner may amend an assessment at any time:                                                                                                                                                                                                                         None.
                          (a) to give effect to a decision on a review or appeal; or
                          (b) as a result of an objection made by the taxpayer or pending a review or appeal.

Note 1: This section applies to assessments where no tax is payable: see the definition of assessment in subsection 6(1).
Note 2: This section also applies to amended assessments: see section 173. However, there are limits on how amended assessments can be amended: see subsections (2) and (3) of this section.
Note 3: The amendment period mentioned in item 1, 2, 3 or 4 may be extended: see subsections (5) to (7).

Limit on amending amended assessments under subsection (1)
 (2) The Commissioner cannot amend an amended assessment under item 1, 2, 3 or 4 of the table in subsection (1) if the limited amendment period for the original assessment concerned has ended.
Note: The Commissioner can amend amended assessments at any time under item 5 or 6 of the table in subsection (1).
 (2A) The Commissioner cannot amend an amended assessment under item 3A of the table in subsection (1) if the period of 4 years after the day on which the Commissioner gives notice of the original assessment concerned has ended.

Refreshed amendment period for amending amended assessments
 (3) If the Commissioner amends an assessment (the earlier assessment) as set out in column 2 of the following table, he or she may, under this subsection, amend the assessment (the later assessment) that results from that amendment in the way set out in column 3 within:
 (a) if item 1, 2, 3 or 3A of the table in subsection (1) applies to the original assessment concerned (which may or may not be the earlier assessment)—2 years after the day on which he or she gives notice of the later assessment to the taxpayer; or
 (b) otherwise—4 years after that day.

Amendment of later assessment
Column 1                       Column 2                                                                                                                                                                                              Column 3
Item                           In this case:                                                                                                                                                                                         the position is: