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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑50 Amendment to give effect to priva155‑50 Amendment to give effect to private ruling
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155‑50 Amendment to give effect to private ruling
The Commissioner may amend an assessment of an *assessable amount of yours at any time, if: (a) you apply for a *private ruling during the *period of review for the assessment; and (b) the Commissioner makes a private ruling because of the application. The Commissioner may amend the assessment to give effect to the ruling.