Income Tax Assessment Act 1936
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View history notePart IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.
Former Part IX inserted by No 97 of 1989 and amended by No 105 of 1989.
Div 9 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.
(Repealed by No 15 of 2007)
S 301 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 301 formerly read:
nothing in section
170
prevents the amendment of the assessment at any time for the purpose of giving effect to this Act in relation to the occurrence of that circumstance after the end of the year of income.
SECTION 301 AMENDMENT OF ASSESSMENTS
301
Where:
(a)
an assessment has been made in relation to a year of income; and
(b)
a provision of this Part that is relevant to the assessment is dependent on a circumstance that occurs or may occur after the end of the year of income;
S 301 inserted by No 97 of 1989.
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