Document ID: chunk:federal_register_of_legislation:C2013C00652:clause:5_2
Version: federal_register_of_legislation:C2013C00652
Segment Type: clause
Provision Reference: sch 5 cl 2
Character Range: 17526–18037

2  (a) a notice of assessment of an *assessable amount; or         (a) the assessment or declaration was properly made; and
   (b) a declaration under:                                        (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—the amounts and particulars of the assessment or declaration are correct.
   (i) subsection 165‑40(1) or 165‑45(3) of the *GST Act; or
   (ii) subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006;