Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 11   Technical amendments

Part 4   Amendments commencing on 1 July 2000

Division 2   Due date for income tax

Income Tax Assessment Act 1936

49   After subsection 204(1)

Insert:

(1AA) To avoid doubt, the reference in subparagraph (1)(a)(ii) to an assessment does not include a reference to an amended assessment.