Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

4   Amendment of assessments

Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:

(a) the assessment was made before the commencement of this section; and

(b) the amendment is made within 2 years after that commencement; and

(c) the amendment is made for the purposes of giving effect to Part 1 of Schedule 1 (about the tax treatment of native title benefits) to this Act.