155‑40 Amendment during period of review155‑40 Amendment during period of review—certain applications taken to be notices

155‑40 Amendment during period of review—certain applications taken to be notices

(1) An application made by you for an amendment of an assessment of an *assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under 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 the first day the Commissioner adjusts the balance of an *RBA of yours as a result of the amendment.