Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

SCHEDULE 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 TO REMOVE REQUIREMENTS TO LODGE ELECTIONS

*   Section 122M

Omit all the words after "Division", substitute "must be made on or before the last day for the lodgment of the return of income of the year of income to which the election relates, or within such further time as the Commissioner allows.".