Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_2:p3
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 3/5)
Character Range: 18210–21008

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 Customs 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 anti‑avoidance declarations).
The Commissioner may amend the assessment to give effect to the declaration.

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