Document ID: chunk:federal_register_of_legislation:C2023C00409:section:17a:p3
Version: federal_register_of_legislation:C2023C00409
Segment Type: section
Provision Reference: s 17A (pt 3/3)
Character Range: 62916–63951

within that period all information needed by the Commissioner for the purpose of deciding the application;
the Commissioner may amend the assessment when he or she decides the application even though that period has elapsed.

How application for amendment is to be made
 (12) An application for amendment must be made in writing, on a data processing device or by way of electronic transmission and must be signed in accordance with the regulations.

Information to be contained in application
 (13) An application for amendment must be given in the prescribed manner and contain the prescribed information.

Certain other powers of amendment not affected
 (14) Nothing in this section prevents:
 (a) the amendment of an assessment in order to give effect to the decision upon any appeal or review; or
 (b) the amendment of an assessment by way of reduction in the amount of surcharge payable pursuant to an objection made against the assessment or pending any appeal or review; or
 (c) the amendment of an assessment under section 18.