80QAAssessment of registration charge by Director in respect of certain registered persons

#### 80QA Assessment of registration charge by Director in respect of certain registered persons (1AA) This section applies in relation to a person who has paid an amount on account of the registration charge payable in relation to a registration year under any of the following: (a) subparagraph 80F(d)(i) or (ii); (b) subparagraph 80KA(1)(e)(i) or (ii); (c) subparagraph 80KB(2)(c)(i) or (ii). (1) The Director must, on the basis of any relevant information that is available to the Director, issue an assessment of registration charge payable by a person in relation to the registration year. (1A) The assessment must be in writing and set out the following: (a) if registration charge is payable by the person in relation to the year—the amount of charge so payable; (b) if registration charge is not payable by the person in relation to the year—a statement to that effect; (c) if registration charge is payable by the person in relation to the year but the person is entitled to be repaid the charge under subsection 80P(3)—the amount of the charge so payable and the amount of the repayment. (1B) If the Director is satisfied that further information is required to issue the assessment, he or she may, by written notice given to the person, require the person to: (a) provide the further information; and (b) do so within a period specified in the notice (which must be at least 28 days after the day the notice is given). (2) The assessment issued in respect of a person and a registration year must record the amount paid on account of registration charge in relation to that year. (3) If registration charge is payable in relation to a registration year, any amount paid on account of that charge is, by force of this subsection, applied in satisfaction of that charge. (4) If the amount of registration charge payable by a person in relation to a registration year exceeds the amount paid on account of that charge, the person is required to pay an amount of charge equal to the amount of the excess. (5) In the circumstances referred to in subsection (4): (a) the assessment must set out a date (which may not be earlier than 28 days after the day the assessment is given) by which charge equal to the amount of the excess referred to in that subsection is required to be paid by the person to whom the assessment relates; and (b) if that amount is not so paid within that period—it may be recovered from that person as a debt due to the Commonwealth. (6) An assessment is taken to be a decision for the purpose of the Administrative Appeals Tribunal Act 1975. (7) The production of an assessment, or of a document purporting to be an assessment, signed by the Director or a delegate of the Director, is conclusive evidence: (a) of the due making of the assessment; and (b) except in proceedings under section 80QC on a review or appeal relating to the assessment—that the amounts specified in the assessment and all the particulars of the assessment are correct.