Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 2 General amendments
Tax Laws Amendment (2011 Measures No. 9) Act 2012
228 At the end of section 4
Add:
(4) 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 Part 28 of Schedule 6 to this Act; and
(b) the amendment is made within 2 years after the commencement of this subsection; and
(c) the amendment is made for the purpose of giving effect to that Part.