Income Tax Assessment Act 1997
View history note
Hide history noteSection 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment given to a company for the purposes of giving effect to this Division for an income year if the registration of a * registered CMPTI processing activity for the company is transferred, varied, suspended or revoked.
Note:
Section 170 of the Income Tax Assessment Act 1936 specifies the periods within which assessments may be amended.
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