Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 2   General amendments

Tax Laws Amendment (2011 Measures No. 9) Act 2012

228   At the end of section 4


(4) 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 Part 28 of Schedule 6 to this Act; and

(b) the amendment is made within 2 years after the commencement of this subsection; and

(c) the amendment is made for the purpose of giving effect to that Part.