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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑80 Amended assessments are assessmen155‑80 Amended assessments are assessments
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155‑80 Amended assessments are assessments
An amended assessment of an *assessable amount is an assessment for all purposes of any *taxation law.
Note: The Commissioner must give notice of the amended assessment under section 155‑10. Under section 155‑40, an application for an amendment is treated as being a notice of the amendment in certain circumstances.