Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 3/6)
Character Range: 1114469–1117253

the assessment; and
 (b) the Commissioner has not completed the examination within the period of review for the assessment; and
 (c) the Commissioner, during the period of review, requests you to consent to extending the period of review.
 (5) An order may be made under subsection (3), or consent given under subsection (4), in relation to an assessment of an *assessable amount more than once.

155‑40  Amendment during period of review—certain applications taken to be notices
 (1) An application made by you for an amendment of an assessment of an *assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under section 155‑10, if:
 (a) the application is in the *approved form; and
 (b) the Commissioner makes the amendment:
 (i) to give effect to the decision on the application; and
 (ii) during the *period of review for the assessment; and
 (c) the amendment the Commissioner makes is the entire amendment for which you applied, and nothing else.
 (2) The notice is treated as having been given to you on whichever of the following is applicable:
 (a) the first day the Commissioner adjusts the balance of an *RBA of yours as a result of the amendment;
 (b) the day a Collector (within the meaning of the Customs Act 1901) gives an *import declaration advice, or a *self‑assessed clearance declaration advice, to an entity in respect of the relevant *taxable importation, *taxable importation of a luxury car or *customs dealing as a result of the amendment.

155‑45  Amendment on application
  The Commissioner may amend an assessment of an *assessable amount of yours at any time, if you apply for an amendment in the *approved form during the *period of review for the assessment. The Commissioner may amend the assessment to give effect to his or her decision on the application.
Note: The Commissioner must give you notice of the amended assessment under section 155‑10: see section 155‑80.

155‑50  Amendment to give effect to private ruling
  The Commissioner may amend an assessment of an *assessable amount of yours at any time, if:
 (a) you apply for a *private ruling during the *period of review for the assessment; and
 (b) the Commissioner makes a private ruling because of the application.
The Commissioner may amend the assessment to give effect to the ruling.

155‑55  Amendment to give effect to certain anti‑avoidance declarations
  The Commissioner may amend an assessment of an *assessable amount at any time, if:
 (a) the Commissioner makes a declaration under subsection 165‑45(3) of the *GST Act (about compensating adjustments for anti‑avoidance declarations); or
 (b) the Commissioner makes a declaration under subsection 75‑45(3) of the Fuel Tax Act 2006 (about compensating adjustments for