Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 6  

Part 22   Limited amendment period

Income Tax Assessment Act 1936

189   Application of amendment

The amendment made by this Part applies in relation to laws that:

(a) provide that section 170 of the Income Tax Assessment Act 1936 does not prohibit the amendment of an assessment as mentioned in subsection 170A(1) of that Act (as inserted by this Part); and

(b) commence no earlier than 2 years before the commencement of this item.