Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)
4 Amendment of assessments
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of item 8 of Schedule 3 to this Act; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to that item.
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