Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

247   After subsection 170(10)

Insert:

(10AA) Nothing in this section prevents the amendment, at any time, of an assessment for the purpose of giving effect to any of these provisions of the Income Tax Assessment Act 1997:

(a) Division 28;

(m) sections 330-175 and 330-245;

(z) Division 900.