155‑70 Refreshed period of review155‑70 Refreshed period of review

155‑70 Refreshed period of review

(1) This section applies if the Commissioner has made one or more amendments of an assessment of an *assessable amount of yours under section 155‑35 about a particular. (2) Despite section 155‑65, the Commissioner may amend (the later amendment) the amended assessment after the end of the *period of review for the assessment, if: (a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the day after the day on which the Commissioner gave notice of the last of the amendments mentioned in subsection (1) to you under section 155‑10; and (b) the later amendment is about the particular mentioned in subsection (1) of this section; and (c) the Commissioner has not previously amended the assessment under this section about that particular.