Document ID: chunk:federal_register_of_legislation:C2017A00027:clause:1_44:p2
Version: federal_register_of_legislation:C2017A00027
Segment Type: clause
Provision Reference: sch 1 cl 44 (pt 2/4)
Character Range: 30606–33313

of review is extended under subsection 155‑35(3) or (4)—the period as so extended.
 (2) For the purposes of subparagraph (1)(b)(i), the shorter period must:
 (a) start on the day mentioned in subparagraph (1)(a)(i); and
 (b) end on a day that is at least 30 days after the day on which the entity gives the written notice to the Commissioner.
 (3) For the purposes of subparagraph (1)(b)(ii), the Federal Court of Australia may make an order under this subsection in respect of the written notice if:
 (a) the Commissioner has started to examine the entity's affairs in relation to the assessment; and
 (b) the Commissioner has not completed the examination within the shorter period specified in the written notice; and
 (c) the Commissioner, within 30 days after the day on which the entity gives the written notice to the Commissioner, applies to the Court for the order; 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 shorter period specified in the written notice, because of:
 (i) any action taken by the entity; or
 (ii) any failure by the entity to take action that it would have been reasonable for the entity to take.
 (4) Despite subsection 155‑35(5), in relation to the *DPT assessment:
 (a) an order may be made under subsection 155‑35(3) only once; and
 (b) consent may be given under subsection 155‑35(4) only once.

145‑20  Review of assessments
 (1) Section 155‑90 does not apply during the *period of review mentioned in section 145‑15.
 (2) In applying Part IVC of this Act as a result of section 155‑90 after the end of that *period of review:
 (a) have regard only to the provisions of that Part mentioned in subsection (3); and
 (b) apply those provisions with the modifications set out in subsection (4); and
 (c) disregard the other provisions of that Part; and
 (d) apply section 145‑25 (restricted DPT evidence).
 (3) For the purposes of paragraph (2)(a), the provisions of that Part are as follows:
 (a) sections 14ZL and 14ZP;
 (b) subsection 14ZR(1);
 (c) subsection 14ZZ(1);
 (d) Division 5 (apart from section 14ZZS).
 (4) For the purposes of paragraph (2)(b), the modifications are as follows:
 (a) treat the Commissioner's decision to make the *DPT assessment as an objection decision;
 (b) treat subsection 14ZZ(1) as reading "The entity that is the subject of the DPT assessment may appeal to the Federal Court of Australia against the objection decision.";
 (c) treat the reference in section 14ZZN to "within 60 days after the person appealing is served with notice of the decision" as being a reference to "within 60 days after the end of the period of review