Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 419 - Critical minerals (tax offset for Australian production expenditure)  

Subdivision 419-C - Registering activities and facilities for the CMPTI tax offset  

SECTION 419-90  

419-90   Amendment of assessments  

Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment given to a company for the purposes of giving effect to this Division for an income year if the registration of a * registered CMPTI processing activity for the company is transferred, varied, suspended or revoked.

Note:

Section 170 of the Income Tax Assessment Act 1936 specifies the periods within which assessments may be amended.