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

SCHEDULE 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS

*   After subsection 160ZP(7)

Insert:

"(7AA) An agreement made under paragraph (7)(c) must be:

(a) in writing and signed by the public officer of each of the gain company and the loss company; and

(b) made on or before the date of lodgment of the return of income of the gain company for the gain year or within such further time as the Commissioner allows.".