Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 161   ANNUAL RETURNS  
Requirement to lodge a return

161(1)    


Every person must, if required by the Commissioner by legislative instrument, give to the Commissioner a return for a year of income within the period specified in the instrument.
Note:

The Commissioner may defer the time for giving the return: see section 388-55 in Schedule 1 to the Taxation Administration Act 1953 .


161(1A)    


The Commissioner may, in the instrument, exempt from liability to furnish returns such classes of persons not liable to pay income tax as the Commissioner thinks fit, and a person so exempted need not furnish a return unless the person is required by the Commissioner to do so.

161(2)    
If the taxpayer is absent from Australia, or is unable from physical or mental infirmity to make such return, the return may be signed and delivered by some person duly authorized.

161(3)    


Nothing in this section prevents an approval by the Commissioner of a form of return under section 35D of the Superannuation Industry (Supervision) Act 1993 from requiring or permitting a return under that section to be attached to, or to form part of, a return under this section.
Note:

However, the rules applicable to a return under section 35D of the Superannuation Industry (Supervision) Act 1993 are those specified in that Act.


SECTION 161A   FORM AND CONTENT OF RETURNS  

161A(1)   [Approved form]  

The return must be in the approved form.

161A(2)   Electronic returns.  

An approval given by the Commissioner of a form of return may require or permit the return to be given on a specified kind of data processing device, or by way of electronic transmission, in accordance with specified software requirements.

SECTION 161AA  

161AA   CONTENTS OF RETURNS OF FULL SELF-ASSESSMENT TAXPAYERS  


A full self-assessment taxpayer must, in a return for a year of income, specify:


(a) its taxable income or its net income for that year of income (or that it has no taxable income or net income for that year); and


(b) the amount of the tax payable on that taxable income or net income (or that no tax is payable); and


(ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or


(c) the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income; and


(d) for a company that is an RSA provider, or a trustee of a superannuation fund in relation to the year of income:


(i) its no-TFN contributions income as defined by section 295-610 of the Income Tax Assessment Act 1997 (orthat it has no no-TFN contributions income); and

(ii) the amount of the income tax payable on that income (or that no income tax is payable).

161B   REPEALED SECTION 161B MANNER OF GIVING RETURN  
(Repealed by No 91 of 2000)

FORMER SECTION 161C  

161C   RETURNS TO BE SIGNED ETC.  
(Repealed by No 91 of 2000)

FORMER SECTION 161D  

161D   DECLARATION TO BE GIVEN TO REGISTERED TAX AGENT  
(Repealed by No 91 of 2000)

FORMER SECTION 161E  

161E   DUTIES OF TAXPAYER AND REGISTERED TAX AGENT IN RELATION TO DECLARATION  
(Repealed by No 91 of 2000)

SECTION 161G  

161G   TAX AGENT TO GIVE TAXPAYER COPY OF NOTICE OF ASSESSMENT  


Where a taxpayer has given the address of a registered tax agent as the taxpayer's address for service, the registered tax agent must give the taxpayer the original of, or a copy of, any notice of assessment in respect of that taxpayer that is delivered to that address.

Penalty: 30 penalty units.

SECTION 162  

162   FURTHER RETURNS AND INFORMATION  


A person must, if required by the Commissioner, whether before or after the end of the year of income, give the Commissioner, within the time required and in the approved form:


(a) a return or a further or fuller return for a year of income or a specified period, whether or not the person has given the Commissioner a return for the same period; or


(b) any information, statement or document about the person's financial affairs.

SECTION 163  

163   SPECIAL RETURNS  


Every person, whether a taxpayer or not, if required by the Commissioner, shall, in the approved form and within the time required by the Commissioner, furnish any return required by the Commissioner for the purposes of this Act.

FORMER SECTION 163A  

163A   LATE LODGMENT PENALTY - RELEVANT ENTITIES, INSTALMENTTAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS  
(Repealed by No 8 of 2019)

FORMER SECTION 163AA  

163AA   GENERAL INTEREST CHARGE ON UNPAID PENALTY  
(Repealed by No 8 of 2019)

FORMER SECTION 163B  

163B   LATE LODGMENT OF RETURNS BY PERSONS OTHER THAN RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS  
(Repealed by No 8 of 2019)

FORMER SECTION 163C  

163C   LATE LODGEMENT PENALTY - INTEREST FOR PERSONS OTHER THAN RELEVANT ENTITIES AND INSTALMENT TAXPAYERS  
(Repealed by No 11 of 1999)

FORMER SECTION 164  

164   RETURNS DEEMED TO BE DULY MADE  
(Repealed by No 2 of 2015)

FORMER SECTION 165  

165   CERTIFICATE OF SOURCES OF INFORMATION  
(Repealed by No 91 of 2000)

SECTION 166  

166   ASSESSMENT  


From the returns, and from any other information in the Commissioner ' s possession, or from any one or more of these sources, the Commissioner must make an assessment of:


(a) the amount of the taxable income (or that there is no taxable income) of any taxpayer; and


(b) the amount of the tax payable thereon (or that no tax is payable); and


(c) the total of the taxpayer ' s tax offset refunds (or that the taxpayer can get no such refunds).

SECTION 166A   DEEMED ASSESSMENT  

166A(1)    


Where a taxpayer that is a relevant entity within the meaning of former Division 1B of Part VI furnishes a return in respect of income of a year of income to which that Division applied:


(a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the relevant taxable income or net income, as the case may be, and of the tax payable on that taxable income or net income, being those respective amounts as specified in the return; and


(b) on and after the day on which the Commissioner is deemed to have made the assessment, the return is deemed to be a notice of the deemed assessment and to be under the hand of the Commissioner; and


(c) the notice referred to in paragraph (b) is deemed to have been served on the entity on the day on which the Commissioner is deemed to have made the assessment.


166A(2)    


Where:


(aa) at a particular time, a taxpayer to which former Division 1C of Part VI applied gives a return in respect of income of a year of income to which that Division applied; and


(ab) before that time, no return has been given, and no assessment has been made, in relation to the taxpayer in respect of the income of the year of income:

the following provisions apply:


(a) the Commissioner is deemed to have made an assessment of the taxable income or net income, and the tax payable on that income, equal to those respective amounts specified in the return;


(b) the assessment is deemed to have been made on the day on which the return is lodged;


(c) on and after the day on which the Commissioner is deemed to have made the assessment, the return is deemed to be a notice of the deemed assessment:


(i) under the hand of the Commissioner; and

(ii) served on the taxpayer on the day on which the Commissioner is deemed to have made the assessment.

166A(3)    


If:


(a) at a particular time, a full self-assessment taxpayer gives a return in respect of a year of income for which the taxpayer is a full self-assessment taxpayer; and


(b) before that time, no return has been given, and no assessment has been made, in relation to the taxpayer in respect of the income of the year of income;

the following provisions apply:


(c) the Commissioner is taken to have made an assessment of:


(i) the taxable income or net income (or an assessment that there is no taxable income or net income); and

(ii) the tax payable on that income (or that no tax is payable); and

(iii) the total of the taxpayer ' s tax offset refunds for the year of income (or that the taxpayer can get nosuch refunds);
in accordance with what the taxpayer specified in the return;


(d) the assessment is taken to have been made on the day on which the return is lodged;


(e) on and after the day on which the Commissioner is taken to have made the assessment, the return is taken to be a notice of the assessment:


(i) under the hand of the Commissioner; and

(ii) served on the taxpayer on the day on which the Commissioner is taken to have made the assessment.

SECTION 167  

167   DEFAULT ASSESSMENT  


If:


(a) any person makes default in furnishing a return; or


(b) the Commissioner is not satisfied with the return furnished by any person; or


(c) the Commissioner has reason to believe that any person who has not furnished a return has derived taxable income;

the Commissioner may make an assessment of the amount upon which in his or her judgment income tax ought to be levied, and that amount shall be the taxable income of that person for the purpose of section 166 .

SECTION 168   SPECIAL ASSESSMENT  

168(1)    


The Commissioner may at any time during any year, or after its expiration, make an assessment of:


(a) the taxable income derived (or that there is no taxable income) in that year or any part of it by any taxpayer; and


(b) the tax payable thereon (or that no tax is payable); and


(c) the total of the taxpayer ' s tax offset refunds for that year or that part of it (or that the taxpayer can get no such refunds).


168(2)   [Income period less than a year]  

Where the income, in respect of which such an assessment is made, is derived in a period less than a year, the assessment shall be made as if the beginning and end of that period were the beginning and end respectively of the year of income.

SECTION 169  

169   ASSESSMENTS ON ALL PERSONS LIABLE TO TAX  


Where under this Act any person is liable to pay tax (including a nil liability), the Commissioner may make an assessment of the amount of such tax (or an assessment that no tax is payable).

SECTION 169AA   CONSOLIDATED ASSESSMENTS  

169AA(1)   [ Application]  

This section applies if 2 or more persons (the recipients ) are in receipt of income, or of profits or gains of a capital nature, for or on behalf of:


(a) a non-resident; or


(b) a person absent from Australia.

169AA(2)   [ Commissioner's powers]  

The Commissioner may, if it appears to him or her to be expedient to do so:


(a) consolidate all or any of the assessments of the income, profits or gains; and


(b) declare one of the recipients to be the agent of the non-resident or absent person in respect of the consolidated assessment; and


(c) require the agent to pay income tax on the amount assessed.

169AA(3)   [ Agent's liability]  

If the Commissioner does so, the agent is liable to pay the tax.

SECTION 169A   RELIANCE BY COMMISSIONER ON RETURNS AND STATEMENTS  

169A(1)   [Statement as to assessable income and allowable deductions, rebates]  

Where a return of income of a taxpayer of a year of income is furnished to the Commissioner (whether or not by the taxpayer), the Commissioner may, for the purposes of making an assessment in relation to the taxpayer under this Act, accept, either in whole or in part, a statement in the return of the assessable income derived by the taxpayer and of any allowable deductions or rebates to which it is claimed that the taxpayer is entitled and any other statement in the return or otherwise made by or on behalf of the taxpayer.

169A(2)   [Question as to taxpayer's liability]  

Despite subsection (1), if, in a document given with a return of income of a taxpayer of a year of income and signed by or on behalf of the taxpayer, a question is raised:


(a) that is relevant to the liability of the taxpayer in respect of the year of income; and


(b) on which the taxpayer is not entitled to apply for a private ruling under Division 359 in Schedule 1 to the Taxation Administration Act 1953 ;

the Commissioner must give attention to that question.

169A(3)   [Determination whether assessment correct]  

In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the assessment shall be deemed to have been made, held or formed when the assessment was made.

SECTION 170   AMENDMENT OF ASSESSMENTS  

170(1)    


The Commissioner may amend an assessment as follows:


Amendment of assessments
Time of amendment Qualification
1 The Commissioner may amend an assessment of an individual for a year of income within 2 years after the day on which the Commissioner gives notice of the assessment to the individual. This item does not apply:
(a) if the individual carries on a business at any time in that year unless the individual is a small business entity or medium business entity for that year; or
(b) if the individual is a partner in a partnership that carries on a business at any time in that year unless the partnership is a small business entity or medium business entity for that year; or
(c) to an individual in the capacity of a trustee of a trust estate at any time in that year (see item 3 for this case); or
    (d) if the individual is a beneficiary of a trust estate at any time in that year unless the trust is a small business entity or medium business entity for that year or the trustee of the trust (in that capacity) is a full self-assessment taxpayer for that year; or
    (e) if it is reasonable to conclude that any person entered into or carried out a scheme (either alone or with others) for the sole or dominant purpose of the individual obtaining a scheme benefit in relation to income tax from the scheme for that year; or
    (f) in any other circumstance prescribed by the regulations.
    This item is subject to items 5 and 6.
2 The Commissioner may amend an assessment of a company that is a small business entity or medium business entity for the year of income to which the assessment relates within 2 years after the day on which the Commissioner gives notice of the assessment to the company. This item does not apply:
(a) if the company is a partner in a partnership that carries on a business at any time in that year unless the partnership is a small business entity or medium business entity for that year; or
(b) to a company in the capacity of a trustee of a trust estate at any time in that year (see item 3 for this case); or
(c) if the company is a beneficiary of a trust estate at any time in that year unless the trust is a small business entity or medium business entity for that year or the trustee of the trust (in that capacity) is a full self-assessment taxpayer for that year; or
    (d) if it is reasonable to conclude that any person entered into or carried out a scheme (either alone or with others) for the sole or dominant purpose of the company obtaining a scheme benefit in relation to income tax from the scheme for that year; or
    (e) in any other circumstance prescribed by the regulations.
    This item is subject to items 5 and 6.
3 The Commissioner may amend an assessment of a person (in the capacity of a trustee of a trust estate) for a year of income if the trust is a small business entity or medium business entity for that year.
The Commissioner may amend the assessment within 2 years after the day on which he or she gives notice of the assessment to the person.
This item does not apply:
(a) if the person (in that capacity) is a partner in a partnership that carries on a business at any time in that year unless the partnership is a small business entity or medium business entity for that year; or;
(b) if the person (in that capacity) is a beneficiary of another trust estate at any time in that year unless the other trust is a small business entity or medium business entity for that year or the trustee of the other trust (in that capacity) is a full self-assessment taxpayer for that year; or
(c) if it is reasonable to conclude that any person entered into or carried out a scheme (either alone or with others) for the sole or dominant purpose of the person (in that capacity) obtaining a scheme benefit in relation to income tax from the scheme for that year; or
(d) in any other circumstance prescribed by the regulations.
This item is subject to items 5 and 6.
4 If item 1, 2 or 3 does not apply, the Commissioner may amend an assessment within 4 years after the day on which he or she gives notice of the assessment to the taxpayer. This item is subject to items 5 and 6.
5 The Commissioner may amend an assessment at any time if he or she is of the opinion there has been fraud or evasion. None.
6 The Commissioner may amend an assessment at any time: None.
  (a) to give effect to a decision on a review or appeal; or  
  (b) as a result of an objection made by the taxpayer or pending a review or appeal.  

Note 1:

This section applies to assessments where no tax is payable: see the definition of assessment in subsection 6(1) .

Note 2:

This section also applies to amended assessments: see section 173 . However, there are limits on how amended assessments can be amended: see subsections (2) and (3) of this section.

Note 3:

The amendment period mentioned in item 1, 2, 3 or 4 may be extended: see subsections (5) to (7) .


170(1A)    
(Repealed by No 161 of 2005)



Limit on amending amended assessments under subsection (1)

170(2)    


The Commissioner cannot amend an amended assessment under item 1, 2, 3 or 4 of the table in subsection (1) if the limited amendment period for the original assessment concerned has ended.
Note:

The Commissioner can amend amended assessments at any time under item 5 or 6 of the table in subsection (1) .



Refreshed amendment period for amending amended assessments

170(3)    


If the Commissioner amends an assessment (the earlier assessment ) as set out in column 2 of the following table, he or she may, under this subsection, amend the assessment (the later assessment ) that results from that amendment in the way set out in column 3 within:

(a)    if item 1, 2 or 3 of the table in subsection (1) applies to the original assessment concerned (which may or may not be the earlier assessment) - 2 years after the day on which he or she gives notice of the later assessment to the taxpayer; or

(b)    otherwise - 4 years after that day.


Amendment of later assessments
Column 1 Column 2 Column 3
Item In this case: the position is:
1 The Commissioner amends the earlier assessment about a particular in a way that reduces a taxpayer ' s liability and the Commissioner accepts a statement made by the taxpayer in making the amendment The Commissioner may amend the later assessment about that particular in a way that increases the taxpayer ' s liability.
2 The Commissioner amends the earlier assessment about a particular in a way that: The Commissioner may amend the later assessment about that particular in a way that reduces the taxpayer ' s liability.
  (a) increases a taxpayer ' s liability; or
  (b) reduces a taxpayer ' s liability (other than in a case covered by item 1)

Note 1:

The earlier assessment may be the original assessment or an amended assessment.

Note 2:

The Commissioner can amend the later assessment at any time under item 5 or 6 of the table in subsection (1) .

Note 3:

The amendment period mentioned in paragraph (3)(a) or (b) may be extended: see subsections (5) to (7) .


170(4)    


The Commissioner cannot amend an assessment under item 2 of the table in subsection (3) about a particular if he or she has previously amended an assessment under item 1 of that table about that particular.

170(4A)    
(Repealed by No 161 of 2005)


170(4B)    
(Repealed by No 161 of 2005)


170(4C)    
(Repealed by No 161 of 2005)



Extensions - applications by taxpayer

170(5)    


The Commissioner may amend an assessment even though the limited amendment period has ended if, before the end of that period, the taxpayer applies for an amendment in the approved form. The Commissioner may amend the assessment to give effect to the decision on the application.

170(5A)    
(Repealed by No 161 of 2005)



Extensions - giving effect to private rulings

170(6)    


The Commissioner may amend an assessment even though the limited amendment period has ended if:

(a)    the taxpayer applies for a private ruling under Division 359 in Schedule 1 to the Taxation Administration Act 1953 before the end of that period; and

(b)    the Commissioner makes a private ruling under that Division because of the application.

The Commissioner may amend the assessment to give effect to the ruling.


170(6A)    
(Repealed by No 161 of 2005)


170(6AA)    
(Repealed by No 161 of 2005)


170(6B)    
(Repealed by No 91 of 2000)



Extensions - Federal Court orders or taxpayer consent

170(7)    


If:

(a)    the Commissioner has started to examine the affairs of a taxpayer in relation to an assessment; and

(b)    the Commissioner has not completed the examination before the end of the limited amendment period or that period as extended;

the limited amendment period may be extended as follows:


Extensions of limited amendment period
In this case: the position is:
1 The Commissioner, before the end of the limited amendment period or that period as extended, applies to the Federal Court of Australia for an order extending the limited amendment period The Court may order an extension of the limited amendment period for a specified period if it is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the limited amendment period, or that period as extended, because of:
    (a) any action taken by the taxpayer; or
    (b) any failure of the taxpayer to take action that would have been reasonable for the taxpayer to take.
2 The Commissioner, before the end of the limited amendment period or that period as extended, requests the taxpayer to consent to extending the limited amendment period The taxpayer may, by notice in writing, consent to extending the limited amendment period for a specified period.


170(8)    


The limited amendment period for an assessment may be extended more than once under subsection (7) .

Other amendment periods

170(9)    


Notwithstanding anything contained in this section, when the assessment of the taxable income of any year includes an estimated amount of income, or of profits or gains of a capital nature, derived by the taxpayer in that year from an operation or series of operations the profit or loss on which was not ascertainable at the end of that year owing to the fact that the operation or series of operations extended over more than one or parts of more than one year, the Commissioner may at any time within 4 years after ascertaining the total profit or loss actually derived or arising from the operation or series of operations, amend the assessment so as to ensure its completeness and accuracy on the basis of the profit or loss so ascertained.

170(9A)    
(Repealed by No 161 of 2005)


170(9B)    
(Repealed by No 101 of 2013)


170(9C)    
(Repealed by No 101 of 2013)


170(9D)    


This section does not prevent the amendment of an assessment at any time if the amendment is made, in relation to a contract that after the making of the assessment is found to be void ab initio , to ensure that Part 3-1 or 3-3 of the Income Tax Assessment Act 1997 (about CGT) is taken always to have applied to the contract as if the contract had never been made.

170(9E)    
(Repealed by No 161 of 2005)


170(9F)    
(Repealed by No 161 of 2005)


170(10)    


Nothing in this section prevents the amendment, at any time, of an assessment for the purpose of giving effect to any of the provisions of this Act set out in this table.


Amendment of assessments
Item Provision Brief description
1 Section 23AB Income of certain persons serving with an armed force under the control of the United Nations
2   (Repealed by No 101 of 2006 )
3 Section 26AG Certain film proceeds included in assessable income
4Subsection 47(2B) Distributions by liquidator
5 Section 51AD Deductions not allowable in respect of property used under certain leveraged arrangements
6 Section 51AH Deductions not allowable where expenses incurred by employee are reimbursed
7 - 9   (Repealed by No 101 of 2006 )
10 Section 78A Certain gifts not to be allowable deductions
11   (Repealed by No 101 of 2006 )
12 - 13   (Repealed by No 75 of 2010)
14 Section 82KL Tax benefit not allowable in respect of certain recouped expenditure
15   (Repealed by No 101 of 2006 )
16 Subsection 82SA(2) Interest on certain convertible notes to be an allowable deduction - where loan made on or after 1 January 1976
17 Section 100A Present entitlement arising from reimbursement agreement
18 Subdivision C of Division 6D of Part III Trustee beneficiary non-disclosure tax on share of net income
19   (Repealed by No 101 of 2006 )
20 Section 105AB Additional period for distribution by liquidator
21 Section 121AT Other tax consequences of demutualisation
22 Division 9C of Part III Assessable income diverted under certain tax avoidance schemes
23 Former Division 10BA of Part III Australian films
24   (Repealed by No 101 of 2013)
25 Division 16D of Part III Certain arrangements relating to the use of property
26 Subsection 159GZZZH(2) Post-cancellation disposals of eligible interests etc.
27 Section 160ABB Rebate in respect of certain payments by the Commonwealth Savings Bank of Australia
27A Subsection 170B(7) Removal of protection relating to discontinued announcement because of later inconsistent return
28 Section 271-105 in Schedule 2F Amounts subject to family trust distribution tax not assessable
29   (Repealed by No 79 of 2010 )


170(10AA)    


Nothing in this section prevents the amendment, at any time, of an assessment for the purpose of giving effect to any of the provisions of the Income Tax Assessment Act 1997 set out in this table.


Amendment of assessments
Item Provision Brief description
1A (Repealed by No 109 of 2014)  
1 (Repealed by No 75 of 2010)  
5 Subsection 26-25(3) Deduction for interest or royalty if withholding tax paid
10 (Repealed by No 161 of 2005)  
15 Subsection 26-25A(2) Deduction for salary, wages etc. if labour mobility program withholding tax paid
20 (Repealed by No 75 of 2010)  
22 Section 59-30 Repayment of amounts
23 Subdivision 61-G Private health insurance offset complementary to Part 2-2 of the Private Health Insurance Act 2007
24 (Repealed by No 49 of 2019)  
25 (Repealed by No 41 of 2011)  
26 Section 83A-310 Forfeiture of ESS interests acquired under an employee share scheme
28 Section 83A-340 Rights that become rights to acquire shares
30 Subsection 104-10(3) or (6)
Subsection 104-25(2)
Subsection 104-45(2)
Subsection 104-90(2)
Subsection 104-110(2)
Subsection 104-205(2)
Subsection 104-225(5)
Subsection 104-230(5)
The time of a CGT event is decided by there being a contract entered into
35 (Repealed by No 41 of 2011)  
40 Paragraph 104-15(4)(a) CGT event B1: agreement ends without title passing
50 Subsection 104-40(5) Exception to CGT event D2 where option is exercised
60 Section 108-15 Disposal of collectable that is part of a set
70 Section 108-25 Disposal of personal use asset that is part of a set
80 Section 116-45 Modification to capital proceeds for non-receipt
90 Section 116-50 Modification to capital proceeds for amounts you repay
100 Subsection 122-25(4) Right or option etc. exercised after roll-over to acquire trading stock
110 Subsection 122-135(4) Right or option etc. exercised after roll-over to acquire trading stock
120 Subdivision 124-B Roll-over for assets compulsorily acquired, lost or destroyed
130 Subsection 126-5(3) CGT event B1: agreement ends without title passing
140 Subsection 126-45(3) CGT event B1: agreement ends without title passing
150 Subsection 126-50(3) Right or option etc. exercised after roll-over to acquire trading stock
160 Section 126-70 Capital loss disregarded despite choice for no roll-over
165 Subsection 138-15(5) CGT event B1: agreement ends without title passing
168 Subsection 160-16(1) Change of a loss carry back choice
170 Subsection 165-115ZA(2) Reduction in respect of reduced cost base etc. of debt disregarded if commercial debt forgiveness provisions apply
173 Division 250 Asset is put to a tax preferred use by a tax preferred end user
174 Section 295-25 Commissioner makes an assessment as if an entity were a complying superannuation entity or a pooled superannuation trust for the income year and:
(a) the entity does not become one; or
(b) the Australian Prudential Regulation Authority (APRA) does not receive certain documents about the entity within a specified period
175 Section 295-30 Notice under section 342 of the Superannuation Industry (Supervision) Act 1993 or under regulations made for the purposes of that section is revoked, or the decision to give the notice is set aside
176 Subsection 295-195(3) An amount is excluded from the assessable income of a complying superannuation fund or an RSA provider because of the exercise of an option by the trustee or provider
177 Section 295-270 Commissioner makes an assessment on the basis of an amount of pre-1 July 88 funding credits being anticipated for an income year and:
(a) it becomes clear that those credits will not be available; or
(b) APRA does not receive certain documents within a specified period
178 295-490(2) Deduction is denied because financial assistance funding levy is remitted or there is a refund of an overpayment of the levy
180 (Repealed by No 75 of 2010)
 
185 Former Subdivision 375-H Deductions for shares in a film licensed investment company
190 Subdivision 385-E Primary producer elects to spread or defer tax on profit from forced disposal or death of live stock
200 Section 385-160 Disentitling event happens in relation to your primary production business
210 Division 393 Farm management deposits


170(10AB)    


Nothing in this section prevents the amendment, at any time, of an assessment for the purpose of reflecting information contained in an AMMA statement (within the meaning of the Income Tax Assessment Act 1997 ) if:

(a)    the statement is given by an AMIT for a year of income to an entity that is or was a member of the AMIT in respect of the year of income; and

(b)    the statement is so given later than 3 months after the end of the year of income.


170(10AB)    
(Repealed by No 161 of 2005)


170(10A)    
(Repealed by No 93 of 2011)


170(11)    


Nothing in this section prevents the amendment, at any time, of an assessment to decrease the liability of a taxpayer for the purpose of giving effect to section 24 of the International Tax Agreements Act 1953 .

170(12)    


Nothing in this section prevents the amendment, at any time, of an assessment to increase the liability of a taxpayer if:

(a)    the Commissioner amends a DPT assessment to decrease the liability of the taxpayer to diverted profits tax; and

(b)    that increase is attributable to that decrease.


170(13)    
(Repealed by No 161 of 2005)



Definitions

170(14)    


In this section, unless the contrary intention appears:

double taxation agreement
(Repealed by No 101 of 2013)

DPT assessment
has the meaning given by the Income Tax Assessment Act 1997 .

international tax sharing treaty
(Repealed by 58 of 2006)

limited amendment period
, for an assessment, means the period within which the Commissioner may amend the assessment:


(a) under item 1, 2, 3 or 4 of the table in subsection (1) ; or


(b) under paragraph (3)(a) or (b) .

medium business entity
, for a year of income, means an entity (within the meaning of the Income Tax Assessment Act 1997 ) who:


(a) is not a small business entity for the year of income; and


(b) would be a small business entity for the year of income if:


(i) each reference in Subdivision 328-C (about what is a small business entity) of that Act to $10 million were instead a reference to $50 million; and

(ii) the reference in paragraph 328-110(5)(b) of that Act to a small business entity were instead a reference to an entity (within the meaning of that Act) covered by this definition.

prescribed provision
(Repealed by No 101 of 2013)

relevant provision
(Repealed by No 101 of 2013)

scheme
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

scheme benefit
has the meaning given by section 284-150 in Schedule 1 to the Taxation Administration Act 1953 .

STS taxpayer
(Repealed by No 80 of 2007 )

"tax"
(Repealed by No 161 of 2005)

"the United Kingdom agreement"
(Repealed by No 123 of 2003)


SECTION 170A   AMENDMENT OF ASSESSMENTS - INTERACTION WITH OTHER ACTS  


Scope

170A(1)    
This section applies if a law other than section 170 or this section provides that section 170 does not prohibit the amendment of an assessment if the amendment is made:


(a) for a particular purpose; and


(b) within a particular period (the later amendment period ).

Extensions - applications by taxpayer

170A(2)    
Section 170 does not prevent the Commissioner amending the assessment even though the later amendment period has ended if the taxpayer applies:


(a) before the end of the later amendment period; and


(b) in the approved form mentioned in subsection 170(5) ;

for an amendment for the purpose mentioned in paragraph (1)(a) of this section. The Commissioner may amend the assessment to give effect to the decision on the application.



Extensions - giving effect to private rulings

170A(3)    
The Commissioner may amend an assessment even though the later amendment period has ended if:


(a) the taxpayer applies for a private ruling under Division 359 in Schedule 1 to the Taxation Administration Act 1953 :


(i) before the end of the later amendment period; and

(ii) for the purpose mentioned in paragraph (1)(a); and


(b) the Commissioner makes a private ruling under that Division because of the application.

The Commissioner may amend the assessment to give effect to the ruling.



Extensions - Federal Court orders or taxpayer consent

170A(4)    
If:


(a) the Commissioner has started to examine the affairs of a taxpayer in relation to an assessment for the purpose mentioned in paragraph (1)(a); and


(b) the Commissioner has not completed the examination before the end of the later amendment period or that period as extended;

the later amendment period may be extended as follows:


Extensions of later amendment period
  In this case: The position is:
1 The Commissioner, before the end of the later amendment period or that period as extended, applies to the Federal Court of Australia for an order extending the later amendment period The Court may order an extension of the later amendment period for a specified period if it is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the later amendment period, or that period as extended, because of:
    (a) any action taken by the taxpayer; or
    (b) any failure of the taxpayer to take action that would have been reasonable for the taxpayer to take.
2 The Commissioner, before the end of the later amendment period or that period as extended, requests the taxpayer to consent to extending the later amendment period The taxpayer may, by notice in writing, consent to extending the later amendment period for a specified period.


170A(5)    
The later amendment period for an assessment may be extended more than once under subsection (4).

SECTION 170B   PROTECTION FOR ANTICIPATION OF CERTAIN DISCONTINUED ANNOUNCEMENTS  


Limit on amending assessments

170B(1)    


The Commissioner cannot amend an assessment of a taxpayer about a particular in a way that would produce a less favourable result for the taxpayer if:


(a) the taxpayer has anticipated amendments (see subsection (3)); and


(b) in making the assessment, the particular was ascertained on the basis of the taxpayer ' s anticipated amendments having been made; and


(c) that way of amending the assessment would instead ascertain the particular on the basis of the anticipated amendments not having been made.

Anticipation not to give rise to administrative overpayment

170B(2)    


If ascertaining that particular on the basis of the taxpayer ' s anticipated amendments not having been made:


(a) would not result in an amendment of the assessment; but


(b) would, apart from this subsection, result in an amount the Commissioner paid to the taxpayer on the basis of the assessment being an administrative overpayment (within the meaning of section 8AAZN of the Taxation Administration Act 1953 );

the amount of the administrative overpayment is taken, for the purposes of the taxation law, to be an amount to which the taxpayer is entitled.



Meaning of anticipated amendments

170B(3)    
One or more hypothetical amendments of the taxation law, taken together, are anticipated amendments a taxpayer has if:


(a) the amendments, if made, would reasonably reflect an announcement mentioned in the table in subsection (8); and


(b) a statement made by or on behalf of the taxpayer:


(i) is consistent with the amendments having been made; and

(ii) is made in good faith; and

(iii) meets the timing requirement in column 2 of an applicable item of the following table.


Timing requirements for statements
Item Column 1
In this case:
Column 2
The timing requirement is:
1 The statement is made in a return lodged on or before 14 December 2013 The return:
(a) is lodged in the period that the announcement is on foot (see subsection (8)); and
(b) was not required to be lodged before the start of that period.
2 The statement is made otherwise than in a return The statement is made in the period that the announcement is on foot.
3 All of the following apply:
(a) the statement is made in a return of the taxpayer lodged after 14 December 2013;
(b) the return was not required to be lodged on or before that date;
(c) just before the statement is made, no return has been given, and no assessment has been made, in relation to the taxpayer in respect of the year of income to which the statement relates
The statement relates to the application of the taxation law (as hypothetically amended by the amendments) to events or circumstances:
(a) that happened or existed on or before 14 December 2013; or
(b) to the happening or existence of which the taxpayer had definitively committed on or before 14 December 2013.


170B(4)    
In determining, for the purpose of paragraph (3)(a), whether amendments would reasonably reflect an announcement, have regard to the following:


(a) the terms of the announcement;


(b) any related document published after the announcement on behalf of the Commonwealth Government, the Department of the Treasury or the Commissioner;


(c) if the announcement proposes to apply to a particular kind of scheme or practice - that kind of scheme or practice;


(d) existing provisions of the taxation law, if:


(i) the announcement proposes to effect a particular result in relation to the operation of the taxation law; and

(ii) those existing provisions effect that result, or a substantially similar result, in relation to another matter;


(e) any other relevant matter.

Operation of section

170B(5)    
Subsections (1) and (2) apply despite any other provision of the taxation law, apart from subsections (6) and (7), (which are about exceptions).

Exceptions

170B(6)    
Subsection (1) does not prevent an amendment if:


(a) the taxpayer applies for the amendment; or


(b) the Commissioner may make the amendment in accordance with item 6 (objection, review or appeal) of the table in subsection 170(1) .

170B(7)    
Subsections (1) and (2) do not apply in relation to a particular ascertained on the basis of a taxpayer ' s anticipated amendments, in any year of income, if:


(a) the taxpayer makes a statement (in a return of income or otherwise) for a later year of income that is not consistent with the taxpayer ' s anticipated amendments; and


(b) if the assessment for the later year of income was to be made on the basis of the taxpayer ' s anticipated amendments, instead of on the basis of the statement, the result would be less favourable to the taxpayer in that year of income.

Note:

An amendment of an assessment can be made at any time to give effect to this subsection (see item 27A of the table in subsection 170(10) ).



Table of discontinued announcements

170B(8)    
The following table lists the announcements to which this section applies. An announcement is on foot during the period:


(a) starting on the day mentioned in column 2 of the table for the announcement; and


(b) ending on 14 December 2013.


Discontinued announcements
Item Column 1
Announcement
Column 2
Announcement date
1 Budget Paper No. 2, Budget Measures 2012-13, Part 1, topic headed " Bad debts - ensuring consistent treatment in related party financing arrangements " . 8 May 2012
2 Budget Paper No. 2, Budget Measures 2012-13, Part 1, topic headed " Capital gains tax - refinements to the income tax law in relation to deceased estates " , second dot point (which is about modifying application dates for 2 minor changes from the 2011-12 Budget). 8 May 2012
3 The following constitute the announcement: 9 October 2011
  (a) Media Release No. 137, issued by the then Assistant Treasurer on 9 October 2011, titled " No Capital Gains Tax for Properties in Natural Disaster Land Swap Programs " ;  
  (b) Budget Paper No. 2, Budget Measures 2012-13, Part 1, topic headed " Capital gains tax - broadening relief for taxpayers affected by natural disasters " .  
4 Budget Paper No. 2, Budget Measures 2011-12, Part 1, topic headed " Income tax relief for water reforms " . 10 May 2011
5 Budget Paper No. 2, Budget Measures 2011-12, Part 1, topic headed " Capital gains tax and other roll-overs for amalgamations of indigenous corporations " . 10 May 2011
6 Budget Paper No. 2, Budget Measures 2011-12, Part 1, topic headed " Securities lending arrangements tax rules - extending the scope to address insolvency issues " . 10 May 2011
7 Budget Paper No. 2, Budget Measures 2011-12, Part 1, topic headed " Capital gains tax - exemption for incentives related to renewable resources or for preserving environmental benefits " . 10 May 2011
8 Budget Paper No. 2, Budget Measures 2011-12, Part 1, topic headed " Improvements to the company loss recoupment rules " , but not the sentence stating " This measure will modify the continuity of ownership test so that ownership does not need to be traced through certain superannuation entities. " . 10 May 2011
9 Mid-Year Economic and Fiscal Outlook 2010-11, Appendix A, Part 2, topic headed " Consolidation - operation of the rules following a demerger " . 9 November 2010
10 The following constitute the announcement: 12 May 2009
  (a) Budget Paper No. 2, Budget Measures 2009-10, Part 1, topic headed " Uniform capital allowance regime - technical changes " ;  
  (b) Media Release No. 048, issued by the then Assistant Treasurer on 12 May 2009, Attachment D headed " Technical changes to uniform capital allowance regime " .  
11 The following constitute the announcement: 8 May 2007
  (a) Budget Paper No. 2, Budget Measures 2007-08, Part 1, topic headed " Consolidation - further improvements to the operation of the income tax law for consolidated groups " ;  
  (b) Media Release No. 050, issued by the then Minister for Revenue and Assistant Treasurer on 8 May 2007, topic headed " Extension of the single entity rule and entry history rule for certain CGT integrity provisions affecting third parties " .  
12 The following constitute the announcement: 8 May 2007
  (a) Budget Paper No. 2, Budget Measures 2007-08, Part 1, topic headed " Consolidation - further improvements to the operation of the income tax law for consolidated groups " ;  
  (b) Media Release No. 050, issued by the then Minister for Revenue and Assistant Treasurer on 8 May 2007, topic headed " Trusts joining or leaving a consolidated group or MEC group part way through an income year " .  
13 The following constitute the announcement: 20 March 2006
  (a) Budget Paper No. 2, Budget Measures 2006-07, Part 1, topic headed " Simplified imputation system - franking credits available to life tenants " ;  
  (b) Media Release No. 010, issued by the then Minister for Revenue and Assistant Treasurer on 20 March 2006, titled " Franking credits available to life tenants " .  


170B(9)    
In this section:

anticipated amendments
, in relation to a taxpayer, has the meaning given by subsection (3).

on foot
, in relation to an announcement, has the meaning given by subsection (8).

taxation law
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .


FORMER SECTION 170BA  

170BA   EFFECT OF PUBLIC RULING ON TAX OTHER THAN WITHHOLDING TAX  
(Repealed by No 161 of 2005)

FORMER SECTION 170BB  

170BB   EFFECT OF PRIVATE RULINGS ON TAX OTHER THAN WITHHOLDING TAX  
(Repealed by No 161 of 2005)

FORMER SECTION 170BCA  

170BCA   EFFECT OF ORAL RULING ON TAX OTHER THAN WITHHOLDING TAX  
(Repealed by No 161 of 2005)

FORMER SECTION 170BC  

170BC   ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC OR PRIVATE RULINGS CONFLICT  
(Repealed by No 161 of 2005)

FORMER SECTION 170BDA  

170BDA   ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC AND ORAL RULINGS CONFLICT  
(Repealed by No 161 of 2005)

FORMER SECTION 170BDB  

170BDB   ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PRIVATE AND ORAL RULINGS CONFLICT  
(Repealed by No 161 of 2005)

FORMER SECTION 170BDC  

170BDC   ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC, PRIVATE AND ORAL RULINGS CONFLICT  
(Repealed by No 161 of 2005)

FORMER SECTION 170BD  

170BD   EFFECT OF PUBLIC RULING ON WITHHOLDING TAX  
(Repealed by No 161 of 2005)

FORMER SECTION 170BE  

170BE   EFFECT OF PRIVATE RULING ON WITHHOLDING TAX  
(Repealed by No 161 of 2005)

FORMER SECTION 170BF  

170BF   WITHHOLDING TAX WHERE CONFLICTING RULINGS  
(Repealed by No 161 of 2005)

FORMER SECTION 170BG  

170BG   FINAL TRIBUNAL DECISION ABOUT PRIVATE RULING CONCLUSIVE  
(Repealed by No 161 of 2005)

FORMER SECTION 170BH  

170BH   FINAL COURT ORDER ABOUT PRIVATE RULING CONCLUSIVE  
(Repealed by No 161 of 2005)

FORMER SECTION 170BI  

170BI   FINAL COURT ORDER ABOUT COMMISSIONER DISCRETION  
(Repealed by No 161 of 2005)

SECTION 170C  

170C   POWER OF COMMISSIONER TO REDUCE AMOUNT OF TAX PAYABLE IN CERTAIN CASES  


For the purposes of the making of an assessment on or after 1 July 1966, the Commissioner may reduce by One cent the amount of tax that would, but for this section, be payable by a taxpayer being a person other than a company or being a company in the capacity of a trustee, before deducting any rebate or credit to which the taxpayer is entitled.

SECTION 171   WHERE NO NOTICE OF ASSESSMENT SERVED  

171(1)    


Where a taxpayer has duly furnished to the Commissioner a return of income, or of profits or gains of a capital nature, and no notice of assessment in respect thereof has been served within 12 months thereafter, the taxpayer may in writing by registered post request the Commissioner to make an assessment.

171(2)    


If within 3 months after the receipt by the Commissioner of the request a notice of assessment is not served upon the taxpayer, any assessment issued thereafter in respect of that income, or of those profits or gains, shall be deemed to be an amended assessment, and for the purpose of determining whether such amended assessment may be made, the taxpayer shall be deemed to have been served on the last day of the 3 months with a notice of assessment in respect of which income tax was payable on that day.

SECTION 171A   LIMITED PERIOD TO MAKE ASSESSMENTS FOR NIL LIABILITY RETURNS FOR THE 2003-04 YEAR OF INCOME OR EARLIER  

171A(1)   [When Commissioner cannot make original assessment]  

If the circumstances set out in column 2 of the following table apply to a taxpayer in relation to the 2003-04 year of income (a nil year ) or an earlier year of income (also a nil year ), the Commissioner cannot make an original assessment for that taxpayer for that year in the circumstances set out in column 3:


Making assessments
Column 1 Column 2 Column 3
Item In this case: the position is:
1 The taxpayer's return of income for a nil year disclosed, or the Commissioner has given the taxpayer a notice for a nil year that stated, either of the following:
(a) the taxpayer had an amount of taxable income, and that no tax was payable;
(b) the taxpayer had no taxable income because the taxpayer's deductions equalled the taxpayer's assessable income;
and the taxpayer did not deduct a tax loss in the nil year
The Commissioner cannot make an original assessment for the taxpayer for the nil year after the later of the following:
(a) 31 October 2008;
(b) the period of 4 years beginning on the day on which the taxpayer lodged the taxpayer's return of income for the nil year.
2 The taxpayer's return of income for a nil year disclosed, or the Commissioner has given the taxpayer a notice for a nil year that stated, either of the following:
(a) the taxpayer had an amount of taxable income, and that no tax was payable;
(b) the taxpayer had no taxable income because the taxpayer's deductions equalled the taxpayer's assessable income;
and the taxpayer did deduct a tax loss in the nil year
The Commissioner cannot make an original assessment for the taxpayer for the nil year after the period of 6 years beginning on the later of the following:
(a) the day on which the taxpayer lodged the taxpayer's return of income for the 2004-05 year of income or, if the taxpayer is a member of a consolidated group at the end of that year of income, the day on which head company's return of income for that year of income is lodged;
(b) the day on which the taxpayer lodged the taxpayer's return of income for the nil year.
3 The taxpayer had a tax loss in a nil year, none of which has been carried forward to the 2004-05 year of income The Commissioner cannot make an original assessment for the taxpayer for the nil year after the period of 6 years beginning on the later of the following:
(a) the day on which the taxpayer lodged the taxpayer's return of income for the 2004-05 year of income or, if the taxpayer is a member of a consolidated group at the end of that year of income, the day on which head company's return of income for that year of income is lodged;
(b) the day on which the taxpayer lodged the taxpayer's return of income for the nil year.
4 (a) the taxpayer had a tax loss in a nil year, some or all of which has been carried forward to the 2004-05 year of income; and
(b) the taxpayer or, if the taxpayer is a member of a consolidated group at the end of the 2004-05 year of income, the head company notifies the Commissioner, in the approved form, that the taxpayer or the head company had a tax loss in the nil year
The Commissioner cannot make an original assessment for the taxpayer for the nil year after the period of 6 years beginning on the later of the following:
(a) the day on which the Commissioner received the notification;
(b) the day on which the taxpayer lodged the taxpayer's return of income for the nil year.

171A(2)   [Application]  

Subsection (1) does not apply in relation to a nil year if:


(a) the Commissioner is of the opinion there has been fraud or evasion; or


(b) had the Commissioner made an assessment, in accordance with the taxpayer's return of income, that the taxpayer had no taxable income or that no tax was payable by the taxpayer (assuming that such an assessment could have been made) - this Act would not have prevented the Commissioner amending the assessment at any time.

SECTION 172   REFUNDS OF AMOUNTS OVERPAID  

172(1)    


Where, by reason of an amendment of an assessment, a person's liability to tax (the earlier liability ) is reduced:


(a) the amount by which the tax is so reduced is taken never to have been payable for the purposes of:


(i) provisions of this Act that apply the general interest charge; and

(ii) Division 280 in Schedule 1 to the Taxation Administration Act 1953 (which applies the shortfall interest charge); and


(b) the Commissioner must apply the amount of any tax overpaid in accordance with Divisions 3 and 3A of Part IIB of the Taxation Administration Act 1953 .


172(1A)    


However, if a later amendment of an assessment is made and all or some of the person's earlier liability in relation to a particular is reinstated, paragraph (1)(a) is taken not to have applied, or not to have applied to the extent that the earlier liability is reinstated.

172(2)    


In subsection (1), unless the contrary intention appears, tax includes the general interest charge under a provision of this Act, additional tax under Part VII and shortfall interest charge.
Note 1:

The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.


SECTION 172A   CONSEQUENCES OF AMENDMENT OF ASSESSMENTS OF TAX OFFSET REFUNDS  


Amendment increases total of tax offset refunds

172A(1)    
If, by reason of an amendment of an assessment, the total of a person ' s tax offset refunds is increased, the Commissioner must apply the amount of the increase in accordance with Divisions 3 and 3A of Part IIB of the Taxation Administration Act 1953 .

Note:

Interest on the amount of the increase may be payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 .



Amendment reduces total of tax offset refunds

172A(2)    
If:


(a) by reason of an amendment of an assessment, the total of a person ' s tax offset refunds is reduced; and


(b) as a result, an amount applied in accordance with Divisions 3 and 3A of Part IIB of the Taxation AdministrationAct 1953 before the amendment was excessive;

the person is liable to pay to the Commonwealth the amount of the excess. The amount is due 21 days after the Commissioner gives the person notice of the amended assessment.

Note:

For provisions about collection and recovery of the amount, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .


172A(3)    
If any of the amount (the overpayment ) the person is liable to pay under subsection (2) remains unpaid after the time by which it is due to be paid, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that:


(a) starts at the beginning of the day on which the overpayment was due to be paid; and


(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:


(i) the overpayment;

(ii) general interest charge on any of the overpayment.
Note:

The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .


SECTION 173  

173   AMENDED ASSESSMENT TO BE AN ASSESSMENT  
Except as otherwise provided every amended assessment shall be an assessment for all the purposes of this Act.

SECTION 174   NOTICE OF ASSESSMENT  

174(1)    
As soon as conveniently may be after any assessment is made, the Commissioner shall serve notice thereof in writing by post or otherwise upon the person liable to pay the tax.

174(2)    
(Omitted by No 73 of 1989)


174(3)    


In subsection (1), tax includes additional tax under Part VII .

SECTION 175  

175   VALIDITY OF ASSESSMENT  
The validity of any assessment shall not be affected by reason that any of the provisions of this Act have not been complied with.

SECTION 175A   OBJECTIONS AGAINST ASSESSMENTS  

175A(1)    
A taxpayer who is dissatisfied with an assessment made in relation to the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

175A(2)    


A taxpayer cannot object under subsection (1) against an assessment ascertaining that:

(a)    the taxpayer has no taxable income; or

(b)    

the taxpayer has an amount of taxable income and no tax is payable.

175A(3)    


Subsection (2) does not prevent the taxpayer from objecting against an assessment if the taxpayer is seeking an increase in:

(a)    the taxpayer ' s liability; or

(b)    the total of the taxpayer ' s tax offset refunds.


FORMER SECTION 176  

176   JUDICIAL NOTICE OF SIGNATURE  
(Repealed by No 2 of 2015)

FORMER SECTION 177  

177   EVIDENCE  
(Repealed by No 2 of 2015)