Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:2_1:p3
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 3/5)
Character Range: 87087–89846

notice is treated as having been given to you on the first day the Commissioner adjusts the balance of an *RBA of yours 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 determinations
  The Commissioner may amend an assessment of an *assessable amount at any time to give effect to a determination under section 210‑30 of the Minerals Resource Rent Tax Act 2012 (about compensating adjustments for anti‑avoidance determinations).

155‑57  Amendment to give effect to MRRT anti‑profit shifting rules
  The Commissioner may amend an assessment of an *assessable amount of yours at any time to give effect to Division 205 of the Minerals Resource Rent Tax Act 2012 (about anti‑profit shifting).

155‑60  Amendment because of review, objection or fraud
  Despite anything in this Subdivision, the Commissioner may amend an assessment of an *assessable amount of yours at any time:
 (a) to give effect to a decision on a review or appeal; or
 (b) as a result of an objection made by you, or pending a review or appeal; or
 (c) if he or she is of the opinion there has been fraud or evasion.

Special rules about amending amended assessments

155‑65  Amending amended assessments
  The Commissioner cannot amend an amended assessment of an *assessable amount under section 155‑35 if the *period of review for the assessment has ended.
Note: The Commissioner can amend amended assessments at any time under sections 155‑45 to 155‑60.

155‑70  Refreshed period of review
 (1) This section applies if the Commissioner has made one or more amendments of an assessment of an *assessable amount of yours under section 155‑35 about a particular.
 (2) Despite section 155‑65, the Commissioner may amend (the later amendment) the amended assessment after the end of the *period of review for the assessment, if:
 (a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the