Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

SCHEDULE 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 TO REMOVE REQUIREMENTS TO LODGE ELECTIONS

(a) Omit "shall be made in writing signed by or on behalf of the taxpayer and be delivered to the Commissioner", substitute "must be made".

(b) Omit "specified in the election", substitute "to which the election relates".