17APeriods within which assessments may be made

#### 17A Periods within which assessments may be made General provision (1) The Commissioner may, subject to this section, at any time amend an assessment of surcharge on a member’s surchargeable contributions by making such alterations or additions as the Commissioner thinks necessary, even though surcharge has been paid in respect of the assessment. Such an amendment may be made on the Commissioner’s own initiative or at the request of the member or the relevant superannuation provider. Period for making further amendment (2) If: (a) an assessment has been amended in any particular in a way that effected a reduction in the amount of surcharge payable; and (b) for the purposes of making the amendment, the Commissioner accepted a statement made by or on behalf of a member or a superannuation provider; the Commissioner may, within 4 years from the date of service of the notice of the amended assessment, further amend the assessment in, or in respect of, that particular in a way that increases the amount of the surcharge payable to the extent that the Commissioner considers necessary. Period where avoidance of surcharge (3) Subject to this section, if there has been an avoidance of surcharge, the Commissioner may: (a) if the Commissioner is of the opinion that the avoidance of surcharge is due to fraud or evasion—at any time; or (b) in any other case—within 4 years from the date upon which the surcharge became due and payable under the assessment; amend the assessment by making such alterations or additions as the Commissioner thinks necessary to correct the assessment. Period where amendment reduces surcharge (4) An amendment effecting a reduction in the amount of surcharge payable under an assessment is not to be made after the end of 4 years from the date upon which the surcharge became due and payable under the assessment. Application or request for extension of period (5) If: (a) the Commissioner has begun an examination of the affairs of a member or a superannuation provider; and (b) the examination was not completed within the period within which the Commissioner may amend an assessment to which the examination relates under subsection (3) or, if that period has been extended by any previous order or orders of the Federal Court of Australia made under subsection (6), or by any previous consent or consents of the member or provider given under subsection (7), within that period as so extended; the Commissioner may, before the end of the period referred to in paragraph (b) of this subsection, apply to the Federal Court for an order extending, or request the member or provider to consent to the extension of, the period within which the Commissioner may amend the assessment under paragraph (3)(b). Court may extend period (6) If, on application made to the Federal Court of Australia in accordance with subsection (5), the Court is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the period referred to in paragraph (5)(b) because of any action taken by the member or superannuation provider or any failure of the member or superannuation provider to take action that it would have been reasonable for the member or provider to take, the Court may make an order extending the period within which the Commissioner may amend the assessment under paragraph (3)(b) for such period as the Court considers appropriate. Member or provider may extend period (7) If a request is made to the member or superannuation provider in accordance with subsection (5), the member or provider may, by writing, consent to the extension of the period within which the Commissioner may amend the assessment under paragraph (3)(b) for such period as is specified in the instrument of consent. Meaning of take action (8) In subsection (6), a reference to action taken by a member or superannuation provider includes a reference to the institution by the member or provider of a proceeding before a court or tribunal. Period for further amendment reducing surcharge (9) If an assessment has, under this section, been amended in any particular, the Commissioner may, within 4 years from the date upon which surcharge became due under the amended assessment, make, in or in respect of that particular, such further amendment of the assessment as, in the Commissioner’s opinion, is necessary to effect such reduction in the amount of surcharge payable under the assessment as is just. Case when subsection (9) does not apply (10) Subsection (9) does not authorise the further amendment of an earlier further amendment of an assessment made under subsection (2). Assessment following application by member or superannuation provider (11) If: (a) an application for an amendment of an assessment is made by a member or superannuation provider within 4 years from the date upon which surcharge became due and payable under the assessment; and (b) the member or provider has given to the Commissioner within that period all information needed by the Commissioner for the purpose of deciding the application; the Commissioner may amend the assessment when he or she decides the application even though that period has elapsed. How application for amendment is to be made (12) An application for amendment must be made in writing, on a data processing device or by way of electronic transmission and must be signed in accordance with the regulations. Information to be contained in application (13) An application for amendment must be given in the prescribed manner and contain the prescribed information. Certain other powers of amendment not affected (14) Nothing in this section prevents: (a) the amendment of an assessment in order to give effect to the decision upon any appeal or review; or (b) the amendment of an assessment by way of reduction in the amount of surcharge payable pursuant to an objection made against the assessment or pending any appeal or review; or (c) the amendment of an assessment under section 18.