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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
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Turn the raw legal text into a practical explanation grounded in Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.
(1) The Commissioner must give you notice of an assessment of an *assessable amount of yours as soon as practicable after the assessment is made.
Note: This section also applies to an amended assessment: see section 155‑80.
(2) The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, the return (if any) that relates to the *assessable amount electronically.