Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 1 Assessments
Part 4 Consequential amendments
Division 2 Nil assessment provisions
Taxation Administration Act 1953
47 Paragraph 18-20(1)(c) in Schedule 1
Repeal the paragraph, substitute:
(c) an assessment has been made of the income tax payable, or an assessment has been made that no income tax is payable, by the person for the income year.