Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 8   Miscellaneous amendments

Part 2   Other amendments of taxation laws

Income Tax Assessment Act 1997

30   Subsections 393-40(1) and (2)

Omit "within 12 months after the end of", substitute "before the last day of the 12 months after".