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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑65 Amending amended assessments155‑65 Amending amended assessments
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155‑65 Amending amended assessments
The Commissioner cannot amend an amended assessment of an *assessable amount under section 155‑35 if the *period of review for the assessment has ended.
Note: The Commissioner can amend amended assessments at any time under sections 155‑45 to 155‑60.