Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

4   Amendment of assessments

Section 170 of theIncome Tax Assessment Act 1936 does not prevent the amendment of an assessment if:

(a) the assessment was made before the commencement of this section; and

(b) the amendment is made within 2 years after that commencement; and

(c) the amendment is made for the purpose of giving effect to Schedule 4.