Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_7
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 1107111–1109316

7                      an amount of *Australian DMT tax for a *Fiscal Year                  the Commissioner                                                                                                                              *Australian DMT tax return given under section 127‑45 for the Fiscal Year

Note: There is no self‑assessment of Division 293 tax, excess transfer balance tax or first home super saver tax.
 (2) The assessment is treated as having been made on the day the document is given to the recipient mentioned in column 2.
 (3) The amount assessed is:
 (a) if the document is required to state the *assessable amount—the amount (including a nil amount) stated; or
 (b) otherwise—the amount (including a nil amount) worked out in accordance with the information stated in the document.
 (4) The document is treated as being a notice of the assessment:
 (a) signed by the Commissioner; and
 (b) given to you under section 155‑10 on the day the document is given to the recipient.
 (5) This section does not apply to an *assessable amount if the Commissioner has already assessed the assessable amount on or before the day mentioned in paragraph (4)(b).

155‑20  Assessment of indirect tax on importations and customs dealing
 (1) The Commissioner is treated as having made an assessment under section 155‑5 of the *GST, *luxury car tax or *wine tax (whichever is applicable) payable by you on a *taxable importation, *taxable importation of a luxury car or *customs dealing, if:
 (a) the document mentioned in column 1 of an item of the following table is communicated to the Department administered by the Minister administering Part XII of the Customs Act 1901, in respect of the importation or dealing; and
 (b) a Collector (within the meaning of the Customs Act 1901) gives the document mentioned in column 2 of the item to an entity in respect of the importation or dealing.

Customs documents
Item               Column 1                                                                            Column 2
                   Document communicated
                                                                                                       Document given to an entity