Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The ACMA must make a written assessment of each participating person's eligible revenue for an eligible revenue period (other than the first eligible revenue period).
Note: The assessment may be included in the same document as any other assessment the ACMA makes under this Division (see section 55).
(2) The assessment must be based on:
(a) the person's eligible revenue return; and
(b) the information and documents obtained by the ACMA because of its inquiries into the correctness of the return; and
(c) any other information or documents that the ACMA has and that it thinks relevant to making the assessment.
(3) Subsection (2) has effect subject to section 48.
(4) The ACMA must give a copy of an assessment of a person's eligible revenue to the person concerned.
(5) The assessment is not a legislative instrument.