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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
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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.
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.