<Tr> <Th_colspan="2"> Parliament of Australia </Th> </Tr> <Tr> <Td_colspan="2"> An Act about income tax and related matters </Td> </Tr> <Tr> <Th> Date assented to </Th> <Td> 17 April 1997 </Td> </Tr> <Tr> <Th> Introduced by </Th> <Td> Howard Government </Td> </Tr>

Definition of assessment as per income tax act