Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 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 on or before the day this section commences; and
(b) the amendment is made within 2 years after that day; and
(c) the amendment is made for the purpose of giving effect to Schedule 8 to this Act (Taxation of financial arrangements).