Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 1 Assessments
Part 4 Consequential amendments
Division 3 Other provisions
Child Support (Assessment) Act 1989
60 Subsection 56(3)
Omit "subsection 170(2) (Amendment of assessments because of tax avoidance) of the Income Tax Assessment Act 1936", substitute "subsection 170(1) (amendment of assessments) of the Income Tax Assessment Act 1936 to increase the person's taxable income".
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