S 301 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 301 formerly read:
SECTION 301 AMENDMENT OF ASSESSMENTS
an assessment has been made in relation to a year of income; and
a provision of this Part that is relevant to the assessment is dependent on a circumstance that occurs or may occur after the end of the year of income;
nothing in section
prevents the amendment of the assessment at any time for the purpose of giving effect to this Act in relation to the occurrence of that circumstance after the end of the year of income.