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
* Subsection 124UA(3)
Omit "shall be made in writing signed by or on behalf of the owner of the unit and shall be delivered to the Commissioner", substitute "must be made".