Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 8 AMENDMENT OF ASSESSMENTS
44 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 item
for the purpose of giving effect to this Act.