Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 1 Assessments
Part 4 Consequential amendments
Division 1 SPOR taxpayer provisions
Income Tax Assessment Act 1936
The amendments made by items 23 and 24 apply in relation to the 2004-05 year of income and later years of income.
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