Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

4   Amendment of assessments

Section 170 of the Income 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 4 years after that commencement; and

(c) the amendment is made for the purpose of giving effect to Part 3 of Schedule 3 to this Act.