Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 4   AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES

Part 2   INCOME TAX ASSESSMENT ACT 1936

23   Amendment of assessments

Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this Part for the purpose of giving effect to this Part.