Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)
4 Amendment of assessments
(1) 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 Schedule 1 (about roll-overs for business restructures) to this Act; and
(b) the amendment is made for the purpose of giving effect to that Schedule; and
(c) the amendment is made within 2 years after the day that Schedule commences.
(2) 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 Schedule 2 (about MIT withholding regime for foreign pension funds) to this Act; and
(b) the amendment is made for the purpose of giving effect to that Schedule; and
(c) the amendment is made within 2 years after the day that Schedule commences.
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