Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
350‑5 Application of Subdivision350‑5 Application of Subdivision
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350‑5 Application of Subdivision
This Subdivision applies in relation to the following *taxation laws: (a) *indirect tax laws; (b) the *MRRT law.
9 Subsection 350‑10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
| 2 | (a) a notice of assessment of an *assessable amount; or(b) a declaration under:(i) subsection 165‑40(1) or 165‑45(3) of the *GST Act; or(ii) subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006; or(c) a determination under:(i) section 205‑25 of the Minerals Resource Rent Tax Act 2012; or(ii) section 210‑30 of the Minerals Resource Rent Tax Act 2012; | (a) the assessment, declaration or determination was properly made; and(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or determination—the amounts and particulars of the assessment, declaration or determination are correct. |
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Part 2—Alternative amendments
Administrative Decisions (Judicial Review) Act 1977
10 Paragraph (e) of Schedule 1
After “Part 3‑10”, insert “, 3‑15 or 4‑1”.
Income Tax Assessment Act 1997
11 Subsection 995‑1(1)
Insert:
assessable amount has the meaning given by subsection 155‑5(2) in Schedule 1 to the Taxation Administration Act 1953.
12 Subsection 995‑1(1) (definition of assessment)
Repeal the definition (not including the note), substitute:
assessment:
(a) of an \*assessable amount, means an ascertainment of the assessable amount; and
(b) of a \*tax‑related liability not covered by paragraph (a), has the meaning given by a \*taxation law that provides for the assessment of the amount of the liability.
13 Subsection 995‑1(1)
Insert:
Deputy Commissioner means a Deputy Commissioner of Taxation.
14 Subsection 995‑1(1)
Insert:
original assessment, of an *assessable amount, has the meaning given by section 155‑35 in Schedule 1 to the Taxation Administration Act 1953.
15 Subsection 995‑1(1)
Insert:
period of review, for an assessment of an *assessable amount, has the meaning given by section 155‑35 in Schedule 1 to the Taxation Administration Act 1953.
16 Subsection 995‑1(1)