Income Tax Assessment Act 1936

Subdiv AA (heading) substituted by No 15 of 2007, s 3 and Sch 1 item 59, applicable to the 2007-2008 income year and later years. The heading formerly read:

Subdivision AA - Superannuation, termination of employment and kindred payments

Subdiv AA inserted by No 47 of 1984.

S 27J repealed by No 15 of 2007, s 3 and Sch 1 item 4, applicable to the 2007-2008 income year and later years. S 27J formerly read:

SECTION 27J AMENDMENT OF ASSESSMENTS  
27J(1) [Amendment re roll-over of ETP]  

Nothing in section 170 prevents the amendment at any time of an assessment made in relation to a taxpayer if the amendment is for the purpose of giving effect to section 27D and effects a reduction in the liability of the taxpayer.

27J(2) [Change to excessive component of ETP]  

Nothing in section 170 prevents the amendment of an assessment for the purpose of giving effect to a change to the excessive component of an ETP, whether as a result of a decision of the Tribunal or otherwise.

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History

S 27J(2) inserted by No 61 of 1990.

S 27J inserted by No 47 of 1984.