Bankruptcy Legislation Amendment Act 2002 (131 of 2002)

Schedule 1   Amendments

Part 1   Amendments

Bankruptcy Act 1966

96   After section 139W

Insert:

139WA No time limit on making assessment

(1) An assessment under section 139W (including a fresh assessment referred to in subsection 139W(2)) for a contribution assessment period may be made at any time, including:

(a) a time after the end of the contribution assessment period; or

(b) a time after the bankrupt is discharged.

(2) For the purpose of applying subsection (1), a reference in this Division to a bankrupt includes a reference to a former bankrupt.