Document ID: chunk:federal_register_of_legislation:C2004A00863:clause:3_5
Version: federal_register_of_legislation:C2004A00863
Segment Type: clause
Provision Reference: sch 3 cl 5
Character Range: 15904–16599

5  Amendment of assessments
Nothing in the Termination Payments Tax (Assessment and Collection) Act 1997 prevents the amendment of an assessment of surcharge on termination payments made to or for a taxpayer for a financial year for the purpose of giving effect to an amendment of that Act made by this Schedule or Schedule 1 if the Commissioner has sufficient information to satisfy himself or herself that the amendment is required or permitted for that purpose and the amendment does not increase the amount of surcharge payable in respect of those termination payments.

[Minister's second reading speech made in—
House of Representatives on 21 June 2001
Senate on 7 August 2001]

(112/01)