Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 5  

Part 5   Other amendments of amending Acts

Tax Laws Amendment (2012 Measures No. 6) Act 2013

152   At the end of section 4

Add:

(2) 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 subsection; and

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

(c) the amendment is made for the purposes of giving effect to item 30 or 31 of Schedule 8 (about farm management deposits) to this Act.