Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 1/6)
Character Range: 1109449–1112220

2                  a self‑assessed clearance declaration (within the meaning of the Customs Act 1901)  a *self‑assessed clearance declaration advice

 (2) The assessment is treated as having been made on the day a Collector (within the meaning of the Customs Act 1901) gives the document mentioned in paragraph (1)(b) to the entity.
 (3) The amount assessed is the amount (including a nil amount) worked out in accordance with the information stated in the 2 documents.
 (4) The 2 documents are treated as together being a notice of the assessment:
 (a) signed by the Commissioner; and
 (b) given to you under section 155‑10 on the day a Collector (within the meaning of the Customs Act 1901) gives the document mentioned in paragraph (1)(b) of this section to the entity.
 (5) This section does not apply if the Commissioner has already assessed the *GST, *luxury car tax or *wine tax on or before the day mentioned in paragraph (4)(b).

155‑25  Special assessment
  For the purposes of making, under section 155‑5, an assessment of an *assessable amount that relates to a period (e.g. a tax period), the Commissioner may treat part of the period as being the whole period.

155‑30  Delays in making assessments
 (1) You may give the Commissioner a written notice requiring the Commissioner to make an assessment of an *assessable amount of yours, if, 6 months after the day on which the relevant return (if any) for the assessable amount is given to the Commissioner, the Commissioner has not given to you notice of an assessment of the assessable amount under section 155‑10.
 (2) You may object, in the manner set out in Part IVC of this Act, against the Commissioner's failure to make the assessment if the Commissioner does not make the assessment within 30 days after the day the notice is given under subsection (1).
 (3) This section does not apply to the following *assessable amounts:
 (a) the *Division 293 tax payable by you in relation to an income year in relation to your *taxable contributions for the income year;
 (b) the *excess transfer balance tax payable by you for an *excess transfer balance period;
 (c) the *first home super saver tax payable by you for an income year;
 (d) the *Laminaria and Corallina decommissioning levy payable by you for a financial year;
 (e) the *build to rent development misuse tax payable by you for an income year.

Subdivision 155‑B—Amending assessments

Table of sections

When Commissioner may amend assessments
155‑35 Amendment during period of review
155‑40 Amendment during period of review—certain applications taken to be notices
155‑45 Amendment on application
155‑50 Amendment to give effect to private ruling
155‑55 Amendment to give effect to certain anti‑avoidance declarations
155‑60 Amendment because