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 (Interest on Overpayments and Early Payments) Act 1983
The amendments made by this Division apply in relation to the 2004-05 year of income and later years of income.