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
50 Paragraph 18-25(4)(c) in Schedule 1
Repeal the paragraph, substitute:
(c) an assessment has been made of that income tax or an assessment has been made that no income tax is payable.