Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 2 General amendments
Tax Laws Amendment (2011 Measures No. 9) Act 2012
228 At the end of section 4
Add:
(4) 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 Part 28 of Schedule 6 to this Act; and
(b) the amendment is made within 2 years after the commencement of this subsection; and
(c) the amendment is made for the purpose of giving effect to that Part.
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).
