Taxation Laws Amendment Act (No. 2) 2003 (65 of 2003)

Schedule 3   Amounts repaid are not assessable income

Income Tax Assessment Act 1936

1   After subsection 170(10AA)

Insert:

(10AB) Nothing in this section prevents the amendment of an assessment, at any time, for the purpose of giving effect to Division 22 of the Income Tax Assessment Act 1997.