A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 6   Shorter period of review (SPOR) taxpayers

Part 1   Income Tax Assessment Act 1936

22   Subsections 14ZW(3), 14ZX(3), 14ZY(1) and 14ZYA(1)

Omit "the 4 years or the 60 days", substitute "the required period".