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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑5 Commissioner may make assessment155‑5 Commissioner may make assessment
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155‑5 Commissioner may make assessment
(1) The Commissioner may at any time make an assessment of an *assessable amount (including an assessment that the amount is nil).
Note 1: For amendment of assessments: see Subdivision 155‑B.
Note 2: An assessment can be reviewed: see Subdivision 155‑C.
(2) An amount of *MRRT payable for an *MRRT year in relation to a *taxable mining profit for the MRRT year is an assessable amount.