Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

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 on or before the day this section commences; and

(b) the amendment is made within 2 years after that day; and

(c) the amendment is made for the purpose of giving effect to Schedule 8 to this Act (Taxation of financial arrangements).


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).