Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑55 Amendment to give effect to certa155‑55 Amendment to give effect to certain anti‑avoidance declarations or determinations
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155‑55 Amendment to give effect to certain anti‑avoidance declarations or determinations
The Commissioner may amend an assessment of an *assessable amount at any time, if: (a) the Commissioner makes a declaration under subsection 165‑45(3) of the *GST Act (about compensating adjustments for anti‑avoidance declarations); or (b) the Commissioner makes a declaration under subsection 75‑45(3) of the Fuel Tax Act 2006 (about compensating adjustments for anti‑avoidance declarations); or (c) the Commissioner makes a determination under section 210‑30 of the Minerals Resource Rent Tax Act 2012 (about compensating adjustments for anti‑avoidance determinations). The Commissioner may amend the assessment to give effect to the declaration or determination.